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企业合并是指两家或两家以上企业的经济资源和经营活动因资金纽带关系而置于一个管理机构或集团控制之下的企业组合方法。随着企业改革的深化，我国证券市场试点的范围不断扩大，上市公司的产权结构发生重大变动的情况不断出现，企业购并行为时有发生，加之企业合并法规尚不健?
Business combination refers to the combination of two or more enterprises whose economic resources and business activities are placed under the control of a management institution or a group due to the connection of funds. With the deepening of the reform of the enterprise, the scope of pilot projects in China's securities market has been continuously expanded. Major changes have taken place in the structure of property rights of listed companies, and mergers and acquisitions have taken place from time to time.