我国公司法关于公司合并的某些规定过于笼统,不利于债权人保护;能够提起异议的主体原则上应限于金钱债权人,异议也仅具有相对效力;公司合并时告知的内容应具体特定;对债券持有人和股份质押担保的债权人而言,在特定的情形下,要给予特殊保护,方显公平。 Some provisions of our company law on the merger of companies are too general and not conducive to the protection of creditors; the main body that can raise objections should, in principle, be limited to money creditors, and the objections also have only relative validity; the contents of the notification should be specific when the company merges; In some cases, creditors pledged for stock pledge will find it fair to grant special protection under certain circumstances.