一、命题的提出兼并收购是目前世界上最为活跃的国际间企业产权变动、交易方式。兼并指的是任何一项由两个或两个以上的实体形成一个经济单位的交易。它与收购的共同点都是最终形成一个经济单位，但兼并是形成一个新的实体，而收购则是被收购方纳入到收购方公司的体系之中... First, the proposed proposition M & A is currently the world's most active international business property changes, transactions. Merger refers to any transaction involving two or more entities forming an economic unit. What it has in common with the acquisition is the eventual formation of an economic unit, but the merger is the formation of a new entity, while the acquisition is acquired by the acquirer into the system of the acquiring company.