随着社会主义市场经济进程的加快 ,企业购并已经成为企业迅速扩张规模、增强竞争力、转移战略目标、培养企业核心能力以及摆脱债务和社会负担的重要途径和方式。特别是 1992年以后 ,随着我国社会主义市场经济体制改革目标的确立、证券市场的发展、国有经济的战略性重组和大企业 With the acceleration of the socialist market economy, M & A has become an important way and means for enterprises to rapidly expand their scale, enhance their competitiveness, transfer their strategic objectives, cultivate their core capabilities and get rid of their debts and social burdens. Especially since 1992, with the goal of reforming the socialist market economic system in our country, the development of the securities market, the strategic reorganization of the state-owned economy and the large enterprises