外资并购是当前国际资本流动的新趋势,也是目前我国吸引外资的主要形式,对于盘活国内存量资产、优化产业结构、促进技术进步发挥了积极的作用。但应当引起注意的是,外资并购投资集中在我国关键领域的重点企业,其意图已不完全是商业性的, Foreign mergers and acquisitions (M & A) are the new trend of current international capital flow and also the main form of attracting foreign investment in our country. They play an active role in activating domestic stock assets, optimizing industrial structure and promoting technological progress. However, it should be noted that the intention of the M & A of foreign-funded M & A focuses on key enterprises in key areas of our country is not entirely commercial,