中国企业到美国开展并购活动已成了国际媒体热门话题。中国企业实施“走出去”发展战略,是企业持续发展的必由之路。但企业并购“好吃未必好消化”,并购对象的选择、并购路径等细节和技术问题,则成为中国企业进行海外并购的一个瓶颈。其实,中国企业海外并购之路,不但需要明确的 Chinese companies to the United States to carry out mergers and acquisitions has become a hot topic in the international media. Chinese enterprises to implement the “going out” development strategy is the only way for the sustainable development of enterprises. However, the mergers and acquisitions, “good may not be digested,” the choice of M & A targets, M & A details and technical issues, it has become a bottleneck for Chinese companies to conduct overseas mergers and acquisitions. In fact, the path of overseas mergers and acquisitions by Chinese enterprises needs to be clear