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企业重组与并购是企业资本运营的两类常规模式,它是以最优配备资产结构、创造和培育核心竞争力,实现企业的利益最大化为目的的。重组与并购的受体是所有权拥有者及其代表,而不应是经理;其客体应是企业所有人的权益资本。另外,本文还重点讨论了重组与并购的价格制定与风险的防治、国家的干预问题及融资措施等内容。
Corporate restructuring and mergers and acquisitions (M & A) are two types of conventional modes of corporate capital operation. They aim to optimize the allocation of asset structure, create and cultivate core competitiveness, and maximize the profit of enterprises. Reorganization and mergers and acquisitions of the recipient is the owner and their representatives, rather than managers; the object should be the owner’s equity capital. In addition, this article also focuses on the price of restructuring and mergers and acquisitions and prevention and control of risks, national interventions and financing measures and so on.