企业兼并是指经由转移企业所有权的方式， 一个或多个企业的全部资产与责任都转为另一企业所有。企业兼并已成为我国国有企业改革的方向，应优化企业兼并立法结构，合理设定立法层次， 对兼并过程中出现的一系列社会关系加以法律调整， 为企业兼并提供健康发展的法律环境 Merger refers to the transfer of ownership of a business by one or more of the company’s entire assets and liabilities are transferred to another business. Mergers and acquisitions (M & A) have become the direction of the reform of state-owned enterprises in our country. We should optimize the structure of M & A legislation, rationally set the legislative level, adjust the legal relationship of a series of social relations in the process of M & A, and provide legal environment for the healthy development of M & A