我国加入WTO后,我国快递行业发展迅速,市场的竞争日趋激烈,《新邮政法》的实施又加快了行业整合的进度,使国内快递企业的发展受到严重的挑战。在实现企业扩张和发展的途径中,并购重组是发挥市场经济下资源优化配置作用的重要手段之一。 After China’s accession to the WTO, China’s express delivery industry has developed rapidly and the market competition has become increasingly fierce. The implementation of the “New Postal Law” has also accelerated the progress of industry consolidation, and the development of domestic express delivery companies has been seriously challenged. In the way of achieving enterprise expansion and development, mergers and acquisitions and reorganization are one of the important means to play a role in the optimal allocation of resources under the market economy.