在市场经济模式下,企业兼并是企业变更和终止的方式之一,是企业竞争中优胜劣汰的正常现象,也是商品经济高度发展的产物。企业兼并,就是一个企业通过产权交易取得其他企业的控制权,实现自身目标、扩张经济实力的一种经济行为。兼并方通过出资购买、承担债务、吸收股份及控股等形式,获得了被兼并方的全部或部分资产,相应地便取得了被兼并企业的所有权、处置权、经营决策权和收益分配权,这时被兼并方将失去法人资格,或者被改变其法 Under the market economy model, mergers and acquisitions are one of the ways companies change and terminate. They are the normal phenomenon of the survival of the fittest in the competition of enterprises, and they are also the products of highly developed commodity economy. Mergers and acquisitions are an economic act in which an enterprise obtains control of other companies through property rights transactions, achieves its own goals and expands its economic strength. The acquirer acquires all or part of the assets of the merged party by means of capital purchase, debt assumption, absorption of shares, and shareholding, and accordingly acquires the ownership, disposal rights, business decision-making power, and income distribution rights of the merged company. The merged party will lose its legal personality or its law