企业规模经济的实现多是通过企业并购,通过并购,使企业在优化产业组合的过程中不断扩大生产规模,实现在生产规模扩大的过程中不断降低成本,提高经济效益。因而具有重要的现实意义和理论研究价值。本文在总结前人关于规模经济理论的基础上,对实现企业规模经济的一条重要途径——企业并购进行了详细论述. Enterprise economies of scale mostly through mergers and acquisitions, through mergers and acquisitions so that enterprises in the process of optimizing the industrial mix continue to expand the scale of production, in the process of expanding the scale of production continue to reduce costs and improve economic efficiency. It has important practical significance and theoretical research value. On the basis of summarizing the predecessors' theory of scale economy, this paper discusses in detail the merger and acquisition, an important way to realize the scale economy of an enterprise.