21世纪以来房地产行业已经逐渐成为我国重要的经济支柱,充裕的资金是其稳健发展的保障,而获得优质的融资渠道是目前房地产企业需要解决的首要问题。借壳上市应运而生,本文结合借壳上市的相关理论,分析了JK集团借壳上市对企业的偿债能力的影响,从财务的角度分析借壳上市是否实现了利益相关者的需求。 Since the 21st century, the real estate industry has gradually become an important pillar of China’s economy. Adequate capital is the guarantee for its steady development. Accessing high-quality financing channels is the primary problem to be solved by real estate enterprises. Backdoor listing came into being, this article combined with the relevant theory of backdoor listing, analysis of JK Group backdoor listing on the ability of corporate solvency, from the financial point of view whether the backdoor listing to achieve the needs of stakeholders.