企业合并是企业重组的一种常见形式。合并,是指一家或多家企业(即被合并企业),将其全部资产和负债转让给另一家现存或新设企业(即合并企业),被合并企业股东换取合并企业的股权或非股权支付,实现两个或两个以上企业的依法合并。企业合并,不仅要由合并各方签订合并协议,编制资产负债表及财产清单,而且企业应当自作出合并决议之日起10日内通知债权人,并于30日内在报纸上发布 Business mergers are a common form of corporate restructuring. Consolidation refers to the transfer of all its assets and liabilities to another existing or newly established enterprise (ie, a combined enterprise) by one or more enterprises (ie, the merged enterprise), which are replaced by the merged enterprise shareholders in return for the equity or non-equity payment of the merged enterprise , To achieve the legal merger of two or more enterprises. Business merger, not only by the parties to the merger of the signing of the merger agreement, the preparation of the balance sheet and property list, and the enterprise should be made from the date of the merger of the creditors within 10 days notice, and within 30 days in the newspaper