企业重新组合,是对原有企业各类资源要素通过经济手段而非行政手段、法律手段加以重新安排组合。它不单纯作为一种组织行为,而是一项对企业内部资源重组的经济活动,融入丰富的财务学、战略学、市场学和决策学等内容。其实现形态可以是购并,也可以是剥离。二战以后,尤其是70年代以来,企业重组活动在西方国家大 The recombination of enterprises is the rearrangement and combination of various resource elements of the original enterprise through economic means rather than administrative means and legal means. It is not merely an organizational act, but an economic activity that reorganizes internal resources of an enterprise and integrates rich financials, strategy, marketing, and decision-making. Its implementation can be merger or acquisition. After the Second World War, especially since the 1970s, corporate reorganization activities in Western countries