营业转让与股权转让、转投资以及合并、分立,都是法律为商人扩张发展或调整营业所提供的制度工具。它们都可以成为企业并购的手段,产生资源重组的效果,法国、德国、日本、韩国和中国台湾均认可营业转让是企业并购的一种方式,并在立法中确立了专门针对营 Business transfer and transfer of shares, transfer of investment and mergers and acquisitions are all institutional tools provided by the law for the expansion, development or adjustment of business operations of traders. All of them can become the means of M & A and result in the effect of resource reorganization. France, Germany, Japan, South Korea and Taiwan of China both recognize that business transfer is a way of M & A and set up legislation specifically for camp