企业购并即企业收购兼并。从表面上看,是企业进行低成本扩张,实施资产重组,实现资源优化配置的市场行为;而实质上,它是社会权利和社会利益的调整和再分配的过程。从某种意义上讲,企业购并蕴含着不同主体之间的利益冲突,必须 Mergers and acquisitions that corporate mergers and acquisitions. On the surface, it is the market conduct of low-cost expansion of enterprises, the implementation of assets reorganization and the optimal allocation of resources. In essence, it is the process of adjustment and redistribution of social rights and social interests. In a sense, the mergers and acquisitions of enterprises contain the conflicts of interest between different subjects, and they must