一、从优化生产要素的角度,选择兼并对象齐齐哈尔第二机床厂是一个建厂40年的老企业,为充分发挥大型企业优势,带动地方工业发展,1988年下半年,开始考虑企业兼并问题。当时,工厂面临两种抉择:一是稳妥过渡,不搞企业兼并,利用企业经济形势较好时机,渡过财政、信贷紧缩的难关,保住现有的成果;二是主动出击,知难而上,运用兼并机制,促进企业生产要素优化组合,增强企业发 First, from the perspective of optimizing the production factors, the choice of mergers Qiqihar No. 2 Machine Tool Plant is a 40-year-old company, to give full play to the advantages of large-scale enterprises, and promote local industrial development, in the second half of 1988, began to consider the issue of mergers and acquisitions. At that time, the factory was faced with two choices: First, a stable transition, not to engage in mergers and acquisitions, to take advantage of the better corporate economic situation, to overcome the difficulties of fiscal and credit crunch, and to preserve the existing results; second, to take the initiative and keep up with difficulties. , The use of mergers and acquisitions mechanism to promote the optimization and combination of production factors of enterprises and enhance the development of enterprises