引言我国从20世纪80年代实行对外开放,吸引外资、外国的先进技术和管理经验,拉开了外资以直接投资的形式对境内企业并购的序幕。进入21世纪,外资对境内企业并购的策略、规模及对我国经济的影响均发生了很大的变化。在这一过程中始终伴随着吸引、利 Introduction China started the practice of opening up to the outside world in the 1980s, attracting foreign capital and foreign advanced technology and management experience, opening the prelude to M & A of domestic enterprises by foreign direct investment in the form of direct investment. In the 21st century, the strategy and scale of foreign-funded M & A of domestic enterprises and their impact on the economy of our country have undergone great changes. In the process always accompanied by attraction, Lee