在中国乃至全球的经济领域,并购始终是企业成长有力的助推器,也日益成为企业经营活动的基本组成部分。运用并购与重组手段,提高企业核心竞争能力,参与国际市场的竞争是摆在企业和政府面前的一个重要课题。然而,在成功并购者光环映衬下,也存在着诸多失败的案例。本文从分 In the economic field of China and even the world, M & A has always been a strong promoter of business growth and has increasingly become an essential part of business activities. The use of mergers and acquisitions and restructuring measures to improve the core competitiveness of enterprises to participate in competition in the international market is placed in front of enterprises and the government an important issue. However, in the background of successful mergers and acquisitions, there are many failed cases. This article from points