企业兼并是商品经济、市场竞争优胜劣汰的必然结果,实践证明企业兼并不但可以解决我们面临的一些“老大难”问题,而且可以改善经济运行环境,为进一步改革创造条件。但是,企业兼并毕竟还属新生事物,新旧体制之间还存在许多磨擦,如何衔接和过渡,有许多问题还需要在实践中不断探索和完善。一、什么是企业兼并?目前尚没有统一、准确的 Mergers and acquisitions are the inevitable result of the commodity economy and market competition in the survival of the fittest. Practice has proved that enterprises can not only solve some of the “permanent” problems we face, but also improve the economic operating environment and create conditions for further reforms. However, mergers and acquisitions are still new things after all. There are still many frictions between the old and new systems. How to connect and make transitions has many problems that need to be continuously explored and improved in practice. I. What is enterprise merger? Currently there is no unified and accurate