党的十五大提出加快国有企业改革以来，企业为了增强自身实力，扩大生产规模，纷纷走上改组、兼并的道路，并通过竞争形成了一批跨地区、跨行业的企业集团。但同时也出现了一些急于求成或带有政府行为的兼并，不但没有实现其真正目的和价值功能，反而增大了企业的财务风险，使? Since the 15th CPC National Congress proposed to speed up the reform of state-owned enterprises, in order to enhance their own strength and expand the scale of production, enterprises have embarked on the road of restructuring and mergers and mergers, and formed a series of inter-regional and cross-industry enterprise groups through competition. However, at the same time, some mergers eager for success or with government actions have emerged, not only failing to realize their true purpose and value function, but increasing their financial risks.