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兼并(企业兼并)是指一个企业采取各种形式有偿接收其他企业的产权,使被兼并方丧失法人资格或改变法人实体的经济行为。企业兼并的形式有;①承担债务式兼并,即在资产与债务等价的情况下、兼并方以承担被兼并方债务为条件接收其资产的兼并方式;②购买式兼并,即兼并方出资购买被兼并方企业资产的兼并方式;③吸收股份式兼并,即被兼并企业的所有者将被兼并企业的净资产作为股金投入兼并方,从而成为兼
Merger (mergers and acquisitions) refers to an enterprise to take various forms of compensation to receive other property rights, the merger is the loss of legal personality or change the legal entity’s economic behavior. The form of enterprise mergers are: ① commitment to debt-style mergers, that is, assets and liabilities in the case of equal, the merger side to assume the debts of the merger is conditional on the merger of its assets to receive the merger; ② purchase-style mergers, that is, The merger enterprise assets by the merger; ③ merger absorption shares, that is the owner of the merged enterprise will be the merger of the net assets of the merger as a share into the merger party, which will become both