并购重组是企业重要的资本运作方式,企业可以通过并购进行战略重组,达到多样化经营的目标或发挥经营、财务上的协同作用,使企业取得更大的竞争优势。所谓并购重组是指,在市场机制作用下,为谋取扩张、收购资产等目的进行的产权交易活动。一般通过两个以上公司合并、组建新公司或相互参股的方式实现。A股市场在经历近 Mergers and reorganizations are important capital operation modes for an enterprise. Enterprises can make strategic reorganization through mergers and acquisitions to achieve the goal of diversified operations or play a synergistic role in management and finance so that enterprises can gain greater competitive advantages. The so-called mergers and acquisitions refers to, under the action of the market mechanism, in order to seek expansion, acquisition of assets and other purposes of property transactions. Generally through the merger of two or more companies, the formation of new companies or mutual shares of the way. A-share market experience is near