随着国内投资环境的逐步改善,外资并购将成为我国利用外资最为重要的方式之一。诚然,外资并购可以加快我国融入经济全球化的步伐,有利于国有经济布局的战略性调整和企业竞争力的增强。但外资的主观目的并不是帮助我国国有企业脱困和转制,而是为了占有市场份额、营销渠道或与其 With the gradual improvement of the domestic investment environment, M & A of foreign capital will become one of the most important ways for utilizing foreign capital in our country. It is true that mergers and acquisitions by foreign investors can speed up the pace of China’s integration into the economic globalization and are conducive to the strategic readjustment of the state-owned economy and the enhancement of the competitiveness of enterprises. However, the subjective goal of foreign investment is not to help the state-owned enterprises in our country to extricate themselves from difficulties and to transform themselves but to gain market share, marketing channels,