近年来,随着国家法律体制的不断健全以及经济全球化的逐渐深入,我国越来越多的企业开始选择战略并购和产业整合,这不仅是企业发展扩张的重要途径,也是提高市场占有率和企业竞争力的有效砝码。只有通过并购企业才能保持生命活力,在市场竞争中处于不败地位。因此,并购研究日益成为经济领域研究的一大热点。 In recent years, with the continuous improvement of the national legal system and the gradual deepening of economic globalization, more and more enterprises in our country have begun to choose strategic mergers and acquisitions and industrial consolidation. This is not only an important way for enterprises to expand their business but also increase market share and Effective weight of the competitiveness of enterprises. Only through the acquisition of enterprises in order to maintain vitality in the market competition in an unbeaten position. Therefore, M & A research is increasingly becoming a hot topic in the economic field.