资本经营理论与实践讲座第三讲资本经营的形式与流程中国社会科学院工经所戚聿东一、资本经营的形式１、兼并兼并是指一个企业吸收其它企业的产权的行为。兼并后，前者仍保留自己的法人资格和企业象征，后者则失去法人资格或改变法人实体，只从属于前者或完全与前者融为一... Lectures on theory and practice of capital operation Lecture 3 Forms and procedures of capital management Qi Shudong, Institute of Industry and Commerce, Chinese Academy of Social Sciences 1. Form of capital operation 1. Merger and merger refers to the act of an enterprise absorbing the property rights of other enterprises. After the merger, the former still retains its own legal personality and corporate symbol, while the latter loses its legal personality or changes its legal entity. It only subordinates to the former or completely merges with the former...