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我国八届人大四次会议通过的《国民经济和社会发展“九五”计划和2010年远景目标纲要》指出:“国家集中力量抓好重点联系的1000家国有大型企业和企业集团,分期分批进行资产重组,吸收、兼并、联合一批中小企业,壮大规模.优化结构,争取使一部分企业进入国际大企业行列”。产业结构不合理是我国经济发展中的问题之一。企业并购对调整我国失衡的产业结构有着重要作用。 一、企业并购的四种基本形式: 1、以现金购买资产,指A公司使用现金或相当于现金款的等价物,购买B
The “Ninth Five-Year Plan for National Economic and Social Development” and “Outline for Long-term Objectives of 2010” passed by the Fourth Session of the Eighth National People’s Congress pointed out: “The state has concentrated its efforts on the key 1,000 large state-owned enterprises and enterprise groups that are in Asset reorganization, absorption, mergers, and alliances with a group of small and medium-sized enterprises, strengthening large-scale, optimizing the structure, striving to make some companies enter the ranks of large international companies." Unreasonable industrial structure is one of the problems in China’s economic development. Corporate mergers and acquisitions play an important role in adjusting the imbalanced industrial structure in China. First, the four basic forms of corporate mergers and acquisitions: 1. Buying assets by cash means that company A uses cash or equivalents equivalent to cash, buying B