企业并购是资本运营的重要形式，也是解决我国国有企业战略性重组、优化资源配置等问题的重要手段。在并购过程中，并购价格往往是最敏感、最受关注的因素，并购价格综合体现了整个并购活动中各方面的利益关系，是企业并购的关键。对企业并购价格的分析与研究，能更好地指导企? Mergers and acquisitions (M & A) are an important form of capital operation and also an important means to solve the strategic restructuring of state-owned enterprises in China and optimize the allocation of resources. In the process of M & A, the price of M & A is often the most sensitive and the most concerned factor. M & A price comprehensively reflects the interests of all aspects of the M & A activity and is the key to M & A. Analysis and research on the price of corporate mergers and acquisitions, can better guide enterprises?