兼并与收购(以下简称“并购”)是中国企业赖以实现增长的新方法。在宏观经济、政治和商业驱动力等共同的作用下,并购在中国呈现出持续发展的态势。然而,大量的全球调查显示,许多并购都未能得到预期效果。由于缺乏利用并购来驱动价值的经验和能力,中国公司成功并购的阻力重 Mergers and acquisitions (hereinafter referred to as “mergers and acquisitions”) are the new ways in which Chinese enterprises rely for growth. In the macroeconomic, political and commercial driving forces and other common roles, mergers and acquisitions in China showed a continuous development trend. However, a large number of global surveys show that many mergers and acquisitions failed to achieve the expected results. Due to the lack of experience and ability to use M & A to drive value, the resistance of Chinese companies to successful M & A