在我国国民经济结构进行战略性调整、社会资源配置体制进行重大改革以及企业、中介机构等市场参与者不断规范化发展的背景下,自上世纪90年代末以来,上市公司并购活动日趋活跃,已成为证券市场发挥优化资源配置、价值发现等功能的主要手段之一。2006年9月1日,新修订的《上市 Under the background of the strategic adjustment of our national economy structure, the major reform of the social resource allocation system and the constant standardization of market participants such as enterprises and intermediaries, the M & A activity of listed companies has become increasingly active since the late 1990s and has become The stock market plays one of the major means of optimizing the allocation of resources and value discovery. September 1, 2006, the newly revised "market