随着《民办教育促进法》及其实施条例的出台,民办教育行业出现了重新整合的趋势,民办学校资产并购重组问题的重要性也随之日益凸现出来。本文拟结合若干近期的典型案例,对民办学校资产并购重组的内涵、动因及现状进行简要分析,并在此基础上,对当前民办学校资产并购重组中存在的主要问题以及相应对策作简略探讨。 With the promulgation of “Law on Promotion of Private Education” and the promulgation of its implementing regulations, there has been a trend of reintegration in private education and the importance of the merger and reorganization of assets in private schools has become increasingly prominent. Based on a brief analysis of the connotation, motivation and current situation of M & A and reorganization of assets in private schools, this article intends to make a brief analysis of the main problems in M ​​& A and reorganization of current private schools and corresponding countermeasures.