随着我国加入WTO，世界经济一体化的进程进一步加快，国际竞争日趋白热化，我国的各行各业如何应对越来越严峻的市场环境，迎接新的挑战，其中的的一个重要问题就是要进行行业的结构调整，而在进行行业结构调整中，研究并购战略与规模经济的作用就显得十分重要了。并购是指两家 With China's accession to the WTO, the process of world economic integration is further accelerated and the international competition is intensifying day by day. All walks of our country should cope with the increasingly severe market environment and meet the new challenges. One of the important issues is to conduct industry Structural adjustment, and in the adjustment of the industrial structure, the study of the role of M & A strategy and economies of scale becomes very important. M & A refers to two