壳公司也称壳资源，指那种具有上市公司资格，但经营状况很差，准备成为其它公司收购对象，注入资产的公司，即成为非上市公司买壳收购目标的上市公司。对壳公司有多种多样的定义，美国证监会(SEC)在2005年7月将壳公司定义为“没有或只有名义上的经营，没有或只有名义上的资产或资产唯一地由现金或现金等价物组成”。

其英文为shell company/corporation，相关英文释义如下：

A shell corporation is a corporation without active business operations or significant assets. These types of corporations are not all necessarily illegal, but they are sometimes used illegitimately, such as to disguise business ownership from law enforcement or the public. Legitimate reasons for a shell corporation include such things as a startup using the business entity as a vehicle to raise, funds, conduct a hostile takeover or to go public.

空白支票公司则属于壳公司的一种。

空白支票公司（又称特殊目的的收购公司（Special Purpose Acquisition Company），简称SPAC。这类公司没有明确的经营收入和资产，且多是离岸注册，雇员人数甚至低到只有两人，看起来与我们眼中的“皮包公司”极为相似。）（SPAC是一个由共同基金、对冲基金等募集资金而组建上市的“空壳公司”，这家“空壳公司”只有现金，没有任何其他业务。）

其英文为blank check company，相关英文释义如下：

A blank check company is a development stage company that has no specific business plan or purpose or has indicated its business plan is to engage in a merger or acquisition with an unidentified company or companies, other entity, or person.

以下为美国1933年证券法中与空白支票公司提交注册说明书有关的双语规定：

(b) (1) The Commission shall prescribe special rules with respect to registration statements filed by any issuer that is a blank check company. Such rules may, as the Commission determines necessary or appropriate in the public interest or for the protection of investors：

若发行人是空白支票公司，则证券交易委员会可就其提交注册说明书制定特别规则。为维护公共利益或保护投资者，在证券交易委员会认为必要或适当的限度内，该规则可：

(A)require such issuers to provide timely disclosure, prior to or after such statement becomes effective under section 8, of (i) information regarding the company to be required and the specific application of the proceeds of the offering, or (ii) additional information necessary to prevent such statement from being misleading.

要求该发行人在该注册说明书依据第8条规定生效前或生效后及时披露：(i) 有关被收购公司及发行募集资金具体用途的信息，或(ii) 为防止注册说明书引起误导所必需的其他信息。

(B)place limitations on the use of such proceeds and the distribution of securities by such issuer until the disclosures required under subparagraph (A) have been made; and

在进行(A)目要求的信息披露之前，限制该发行人对该发行募集资金的使用及对证券的分销；及

(C)provide a right of rescission to shareholders of such securities.

向该证券的股东提供撤销权。