企业兼并是优势企业吸收其他劣势企业而成为存续企业的经济活动。在兼并的过程中,国家、企业法人和个体之间财产关系的转移,触及到很多新问题,如政府行为的问题,产权转让的问题,职工安置的问题和金融体制的问题等。对此,必须作出明确的规定,使之有章可循,有法可依,把企业兼并纳入法律保护和制约之下。但是,经济法制不健全,给企业兼并法律保障体系的建立带来一定的难度。所以企业兼并法律保障体系需要逐步完善。目前,为了保证企业兼并不断地深化、发展,在实际操作中有几个问题还是需要进一步阐明。首先,当前企业兼并中,有的地方政府部门往往出于尽快减少乃至消灭亏损企业的动机,急于为它们找“婆家”,出现一些“拉郎配”式的兼并,使一些优势企业背上了包袱。因此,企业兼并要健康 Merger of enterprises is the economic activity that dominant enterprises absorb other inferior enterprises and become the surviving enterprises. In the process of mergers and acquisitions, the transfer of property relations between countries, corporate entities and individuals involves many new issues, such as the government’s behavior, the transfer of property rights, the resettlement of workers and the problems of the financial system. In this regard, we must make a clear provision to make it a rule-based, law-based, corporate mergers into law under the protection and control. However, the economic legal system is not perfect, which brings some difficulties to the establishment of the legal guarantee system for the merger of enterprises. Therefore, the law of mergers and acquisitions legal system needs to be gradually improved. At present, in order to ensure the continuous deepening and development of enterprise mergers, there are still some problems in actual operation that need to be further clarified. First of all, in the current mergers of enterprises, some local government departments are often motivated to reduce or even eliminate their loss-making enterprises as soon as possible. They are anxious to find “in-laws” for them and some mergers have taken place so that some advantageous enterprises are back burden. Therefore, business mergers should be healthy