According to the listing qualification of the stock exchange and the relevant provisions of the Company Law on listed companies, joint-stock companies must meet some hard accounting indicators if they want to go public. In order to achieve this goal, shareholders will generally split a large enterprise into two parts: the joint-stock company and the parent company, and put high-quality assets in the joint-stock company, as well as some assets that have nothing to do with the main business and have poor quality (such as canteens, kindergartens, loss-making assets, etc.). ) at the parent company. This is the split listing, and the joint-stock company can be used after the successful listing.