企业为了有效整合市场资源、壮大企业规模等目的,通常采取吸收合并和新设合并方式实现与其他企业的重组。所谓吸收合并是指两个以上的企业合并时,其中一个企业吸收了其他企业而存续,被吸收的企业解散。所谓新设合并是指两个以上企业并为一个新企业,合并各方解散。企业合并时,合并各方的债权、债务由合并后的企业或者新 For the purpose of effectively integrating market resources and expanding the scale of an enterprise, an enterprise usually adopts a combination of absorption and consolidation and a new merger to realize the reorganization with other enterprises. The so-called merger and acquisition refers to the merger of two or more enterprises, one of which absorbed other enterprises and survived, and the absorbed enterprises were dissolved. The so-called new merger refers to more than two enterprises and a new business, the dissolution of the parties to the merger. When a business merger, the parties to the debt consolidation, the debt by the merged enterprise or new