一我国特殊的体制背景，使政府成为事实上的企业购并主导者。政府是企业购并的准主体，并没有被《公司法》赋予企业法人地位，却以所有者身份对上市公司企业购并的有关重大问题，如目标公司选择、购并价格等拥有最终的决定权，因而处于事实上的主体地位。政府在主导企业购并的 The special institutional background of our country has made the government the de facto leader in corporate mergers and acquisitions. Since the government is the main body of the mergers and acquisitions and has not been given legal person status by the Company Law, the government has the final authority to decide the major issues concerning the mergers and acquisitions of the listed companies, such as the choice of the target company, the price of the merger, and so on In fact, the dominant position. The government is leading the merger of enterprises