企业并购是市场激烈竞争的必然结果。伴随着中国市场经济体制的逐步建立,企业之间的并购日渐频繁,同时暴露出来的问题也越来越多,必须认真地加以解决。首先分析当今企业并购的特点和背景,接着阐述国外和我国企业并购动机,以期为企业并购的规范提供指导。 Merger and acquisition is the inevitable result of fierce competition in the market. With the gradual establishment of the market economy system in China, mergers and acquisitions among enterprises are becoming more frequent and more and more problems are exposed at the same time. We must seriously address this issue. First of all, it analyzes the characteristics and background of the current M & A, and then elaborates the motivation of M & A of foreign and Chinese enterprises, in order to provide guidelines for the M & A of the enterprises.