在新一轮的全球跨国并购浪潮中,跨国并购已取代跨国创建的方式,成为跨国公司对外扩张的主要方式。我国企业在面临机遇与挑战的同时也正在作出积极的反应。由于种种原因,我国的跨国并购仍处于初级阶段,跨国并购的方式在我国企业海外扩张中的运用仍只是少数。本文对中国企业跨国并购的现状进行了描述与分析,总结了目前制约我国企业进行跨国并购的几个因素并对我国企业跨国并购的未来趋势进行了分析。 In the new round of global cross-border mergers and acquisitions, cross-border mergers and acquisitions have taken the place of cross-border creation and become the major way for multinationals to expand abroad. In the face of opportunities and challenges, our enterprises are also making positive responses. Due to various reasons, China's cross-border M & A is still in its infancy. The use of cross-border M & As in the overseas expansion of Chinese enterprises is still only a minority. This article describes and analyzes the status quo of cross-border mergers and acquisitions of Chinese enterprises, summarizes several factors that restrict the cross-border M & A of Chinese enterprises and analyzes the future trends of Chinese cross-border M & A.