Exhibit 8.1
List of Subsidiaries
Subsidiaries: | Jurisdiction of Incorporation | |
Beijing Decision Education & Consulting Company Limited | PRC | |
Beijing Judgment Education & Consulting Company Limited | PRC | |
Beijing Hewstone Technology Company | PRC | |
Beijing Pioneer Technology Company Limited | PRC | |
Beijing Boost Caring Education & Consulting Company Limited | PRC | |
Beijing New Oriental Stars Education & Consulting Company Limited | PRC | |
Shanghai Smart Words Software Technology Company Limited | PRC | |
Elite Concept Holdings Limited | Hong Kong | |
Winner Park Limited | Hong Kong | |
Smart Shine International Limited | Hong Kong | |
Variable Interest Entities: | ||
Beijing New Oriental Education & Technology (Group) Co., Ltd. (“New Oriental China”)* | PRC |
* | New Oriental China is the immediate parent company of the following subsidiaries, all of which are incorporated in the PRC: |
• | 52 wholly owned subsidiaries that operate schools in China; and |
• | 34 wholly owned subsidiaries that operate New Oriental’s educational content, software and other technology development and distributions business, online education business and overseas studies consulting business in China. |