企业并购是市场经济条件下优化社会资源配置，盘活存量资产，扩张企业资本的有效途径，对企业发展起着全过程的作用。纵观当令世界实力雄厚的大财团＼大企业无一不是通过兼并收购等外部交易战略的反复运用而壮大起来＿但每一次成功的并购活动，都是通过对并购结构的精心策划、 Mergers and acquisitions (M & A) are effective ways to optimize the allocation of social resources under the conditions of a market economy, activate the existing assets and expand the corporate capital, and play an entire role in the development of the enterprise. Throughout the world’s powerful big consortium large enterprises are all through the merger and acquisitions and other external trading strategy and the use of repeated expansion and _ However, each successful M & A activities, are carefully planned M & A structure,