一、兼并与合并兼并通常是指一家企业以现金、证券或其他形式购买取得其他企业的产权,使其他企业丧失法人资格或改变法人实体,并取得对这些企业决策控制权的经济行为。从这个意义上讲,兼并等同于我国《公司法》中的吸收合并,指一个公司吸收其他公司而存续,被吸收公司解散。《公司法》规定的另一种合并形式为新设合并,指两个或两个以上公司合并设立一个新的公司,合并各方的法人实体地位都消失。所以合并 I. Mergers and Acquisitions A merger and acquisition usually means the acquisition by a company of cash, securities or other forms of acquisition of the property rights of other enterprises, the loss of legal person status of other enterprises or the change of legal entity and the acquisition of economic control over the decision-making power of these enterprises. In this sense, the merger is equivalent to the merger and acquisition in the “Company Law” of our country, which refers to the existence of one company absorbing other companies and the dissolution of the absorbing company. Another form of merger under the Company Law is the merger of new establishments. It refers to the merger of two or more companies to establish a new company, and the legal entity status of all parties in the merger disappears. So merged