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当前,企业兼并已由孕育进入了迅速发展的阶段。北京、福建、河南等省市被兼并的企业已超过100家。武汉、成都等城市还先后建立了企业兼并、产权转让市场。这一切说明,企业兼并已经成为我国企业改革的有效方式,为优势企业扩大生产经营规模,劣势企业摆脱自身难以克服的困难开辟了新途径。但我们也必须看到,兼并作为新生事物,还有一个不断深化与完善的过程,需要政策、法规、措施配套,才能支持、促进企业兼并的健康发展。笔者从财政职能的角度,思考当前需要解决的几个问题,供研讨。
At present, mergers and acquisitions have been brought into rapid development. More than 100 companies have been merged in Beijing, Fujian, Henan, and other provinces and cities. Cities such as Wuhan and Chengdu have also successively established markets for corporate mergers and property rights transfer. All this shows that corporate mergers and acquisitions have become an effective way for corporate reform in China, and for advantageous companies to expand their production and operation scale, disadvantaged enterprises have opened up new ways to overcome their insurmountable difficulties. However, we must also see that mergers, as new things, have a process of continuous deepening and perfection. They need policies, regulations, and measures to support and promote the healthy development of corporate mergers and acquisitions. From the perspective of financial functions, the author considers several issues that need to be addressed for discussion.