企业合并，是企业之；司产权的依法结合并导致企业控制权发生转移的行为，它不仅指一切企业形式之间进行的财产权与股权合并，而且亦包括由于合同等方式所形成的经营权合并。世界各国大小不一、地位不等的企业，一方面借以企业合并追求自身规模的外部快速增长，另一方面又对自 The merger of enterprises is the act of enterprise combining the property rights according to law and leading to the transfer of corporate control rights. It not only refers to the merger of property rights and equity between all the forms of enterprises, but also includes the merger of management rights due to contracts, etc. . Enterprises in different sizes and in different positions in the world have, on the one hand, taken the business merger to pursue the rapid external growth of their own scale, on the other hand,