随着我国企业改制的深化和市场经济的进一步发展,企业面临的竞争越来越激烈,企业自身内部缺陷和市场环境不完善等也使我国企业面临着更严峻的挑战,在这种情况下市场调控和竞争的结果往往以企业并购来实现资源的最佳配置,可以预见为适应市场经济迅猛发展的需要,为应对全球化的市场竞争,我国企业并购重组将愈演愈烈, With the deepening of the restructuring of enterprises in our country and the further development of the market economy, enterprises are facing more and more fierce competition, and their own internal defects and imperfect market environment also make our enterprises face more severe challenges. In this case, the market As a result of regulation and competition, M & A is often used to realize the optimal allocation of resources. It can be foreseen that in order to meet the needs of the rapid development of the market economy, in order to cope with the globalization of market competition, the merger and reorganization of Chinese enterprises will intensify.