1998年,兼并为中国经济增添了新的热点。作为市场经济发展到一定阶段的必然产物,兼并在调整经济结构、实现规模经济等方面都有着重大的作用。但是,作为一种产权交易,兼并又有别于一般的商品交易。在现代市场经济社会,成功的兼并有赖于兼并前周密的财务分析。 In 1998, the merger added a new hot spot to China's economy. As a necessary product of the development of a market economy to a certain stage, the merger has a major role to play in adjusting the economic structure and achieving economies of scale. However, as a property transaction, the merger is different from the general commodity trading. In a modern market economy, a successful merger depends on a well-rounded financial analysis prior to the merger.