作为一种重要的公司并购方式,吸收合并是指在两个或两个以上的公司合并中,其中一个公司吸收其他公司成为存续公司,而被吸收公司注销法人地位的合并形式。这种方式既有利于减少行业的竞争对手,提高行业集中度,又有利于缩短上市周期,提高上市效率。当前通过母子公司吸收合并实现整体上市已经成 As an important method of mergers and acquisitions, merger and acquisition refers to the merger of two or more companies, in which one company absorbs other companies to become the surviving ones and is absorbed into the combined status of the corporate as a legal entity. This approach is not only conducive to reducing the industry’s competitors, improve industry concentration, but also help to shorten the market cycle and improve the efficiency of the market. At present, through the merger of mother and child companies to achieve the overall market has become