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随着我国企业治理结构的改善,公司控制权市场达一观念逐渐浮出水面。企业并购重组对公司控制权市场的形成和完善起着重要的作用。正如中国证监会副主席史美伦所说:“并购重组……对中国证券市场发展的意义在于它能通过资源的优化配置、控制权市场的形成来实现经济结构的调整和产业升级,完善公司治理结构,活跃证券市场,吸引国内外投资者。”从国内外的研究来看,公司控制权是指通过占有公司较大比例的股份依法
With the improvement of the corporate governance structure in our country, the conception of the market of corporate control gradually emerges. The merger and reorganization of enterprises play an important role in the formation and improvement of the market of corporate control. As SHI Meilun, Vice Chairman of CSRC, said: “The significance of M & A and restructuring ... for the development of China's securities market lies in its ability to achieve economic restructuring and industrial upgrading through the optimal allocation of resources and the control market and improve corporate governance Structure, active securities market, to attract domestic and foreign investors. ”From the domestic and foreign research point of view, the company's control refers to the company by possession of a larger proportion of shares according to law