一、企业合并的定义我国公司法规定,企业合并,是指两个以上的公司依照法定程序变为一个公司的行为。其形式有两种:一是吸收合并;二是新设合并。吸收合并是指一个公司吸收其他公司加入本公司,被吸收的公司解散。新设合并是指两个以上公司合并设立一个新的公司,合并各方解散。由于会计实质重于形式的原则,会计意义上的合并还包括控股合并。控股合并指一家企业买入或取得了 First, the definition of business mergers The provisions of our company law, business mergers, refers to more than two companies in accordance with legal procedures into a company’s behavior. There are two forms: First, mergers and acquisitions; the second is the new merger. Absorption and consolidation refers to the dissolution of a company that absorbs other companies and joins the company. The new merger refers to the merger of more than two companies to set up a new company, the dissolution of all parties involved. Due to the fact that accounting is more important than formality, accounting in the sense of consolidation also includes a controlling merger. Holding merger refers to a company bought or obtained