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随着企业改革的不断深入,市场体系的不断完善,作为市场竞争的必然结果——企业兼并随之出现。企业兼并就是在社会主义有计划商品经济条件下,按照社会主义公平竞争原则,优势企业通过竞争兼并失败的落后企业,实现产权的转移。它是通过产权的横向流动,充分发挥优势企业的实力,来搞活企业,提高企业经济效益的有效途径。本文拟就企业兼并的原则、产权价格的确定及兼并的帐务处理谈些不成熟的看法。一、企业兼并的原则
With the continuous deepening of enterprise reform and continuous improvement of the market system, as an inevitable result of market competition, corporate mergers have emerged. Corporate mergers and acquisitions are the transfer of property rights under the conditions of a socialist planned commodity economy, in accordance with the principles of socialist fair competition, and by competitive enterprises that have failed through mergers and acquisitions. It is through the horizontal flow of property rights, give full play to the strength of the dominant companies, to invigorate the company and improve the economic efficiency of the company an effective way. This article intends to discuss some immature views on the principles of corporate mergers, the determination of property prices, and the processing of mergers and accounts. First, the principle of corporate mergers