所谓企业并购就是指并购重组,除包括收购与合并外,还应包括如置换、分拆、剥离、合资、租赁、回购、债转股、借壳、买壳等多种形式。企业并购是重新分配资源和调整企业战略的一个重要途径。并购在出版集团的组建、发展过程中还是一个相对陌生的课题,我国目前试点的几家出版集团,带有很强的计划经济色彩,很大程度上 The so-called corporate mergers and acquisitions refers to the merger and reorganization, in addition to including acquisitions and mergers, should also include such as replacement, spin-off, spin-off, joint ventures, leasing, repurchase, debt to equity, backdoor, buy shells and other forms. Mergers and acquisitions are an important way to redistribute resources and adjust corporate strategy. Mergers and acquisitions in the publishing group’s formation, the development process is still a relatively unknown topic, our current pilot several publishing groups, with a strong planned economy, to a large extent