我国的上市公司资产并购重组推动了上市公司股权结构和产业结构的调整,有利于上市公司真正转换经营机制,并且挽救了一批陷入财务困境的上市公司,改善了这些公司的资产质量,保护了投资者的利益。但是,上市公司并购中存在的问题和风险也是不容忽视的,这些问题和风险不但造成了国 The mergers and acquisitions of assets of listed companies in our country have promoted the adjustment of the ownership structure and industrial structure of listed companies, which is conducive to the real conversion of the listed companies’ operating mechanism and the rescue of a number of listed companies in financial distress, improved the asset quality of these companies and protected Investors’ interests. However, the problems and risks in the mergers and acquisitions of listed companies can not be ignored, these problems and risks not only caused the country