B股是中国大陆公司发行的人民币特种股票，在国内证券交易所上市，以外币交易。B股场于1992年建立，2001年2月19日前，仅限外国投资者买卖。2001年２月19日后，B股市场对国内投资者开放。

B shares are issued by mainland Chinese companies, traded in foreign currencies and listed in mainland Chinese stock exchanges. B shares carry a face value denominated in Renminbi. The B Share Market was launched in 1992 and was restricted to foreign investors before February 19, 2001. B share market has been opened to Chinese investors since February 19, 2001.