公司合并成为公司规模扩张的重要手段,那么,公司合并程序法律制度设计的繁与简则关系到公司合并之效率,因此,简易合并程序制度成为大多数国家公司合并法律设计中不可缺少的制度,该制度简化了控股程度比较高的母子公司合并以及大规模与小规模公司合并程序,充分体现了法律制度对效率的追求。 Therefore, the complexity and conciseness of the legal system design of the merger process is related to the efficiency of the merger. Therefore, the simple merger system has become an indispensable system in the legal design of merger of most countries. The system simplified the merger of mother-subsidiary companies and the merger of large-scale and small-scale companies with relatively high levels of control, which fully demonstrated the pursuit of efficiency by the legal system.