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从影响企业重组的宏观环境看,政府和市场双重因素的作用交互一体,决定了国内钢铁企业并购重组摆脱不了财税体制、企业级别、所有权归属及其所有制形式等不同因素的影响。本文认为各级政府作为各级国有钢铁企业的控股方主导企业重组从产权的角度讲是无可厚非的,关键是政府以何种角色参与重组,发挥何种作用。一、政府参与企业并购重组的基本情况⒈欧美国家政府在企业并购中的基本作用在欧美国家,企业并购的主体是企业,并购是企业的市场行为,政府在并购中的作用更多以监督为
From the macroeconomic environment that affects the reorganization of enterprises, the interaction of the dual factors of government and market intertwines and determines the impact of different factors such as fiscal and taxation system, enterprise level, ownership ownership and ownership form of the merger and reorganization of domestic steel enterprises. This paper argues that government at all levels as the controlling shareholder of state-owned steel enterprises at all levels should lead the reorganization of enterprises from the point of view of property rights is understandable. The key is what kind of role the government plays in reorganization and what role it plays. First, the basic situation of government participation in corporate mergers and acquisitions ⒈ the basic role of European and American governments in corporate mergers and acquisitions In Europe and the United States, the main body of corporate mergers and acquisitions, mergers and acquisitions is the market behavior of enterprises, the role of government in mergers and acquisitions to monitor more