EX-8.1 2 d219487dex81.htm SUBSIDIARIES AND CONSOLIDATED AFFILIATED ENTITIES OF THE REGISTRANT Subsidiaries and Consolidated Affiliated Entities of the Registrant

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.