本文阐述了强制性公司收购要约制度的概念、内容及特征。说明建立该制度的主要目的是保护目标公司股东的合法权益。通过比较各国关于强制性收购要约的不同规定，并结合对美国没有建立此项制度的原因的分析，论述了强制收购要约制度的功能及其必要性。认为该制度对于保护目标公司全体股东的利益均有重要意义。对我国有关制度的完善提出了若干立法建议 This article elaborates the concept, content and characteristics of compulsory company’s takeover offer system. The main purpose of establishing this system is to protect the legitimate rights and interests of the shareholders of the target company. By comparing different countries’ different provisions on compulsory bidding and combining the analysis of the reasons why the United States did not establish such a system, the author discusses the function and necessity of the compulsory bid system. Think that this system is of great significance for the protection of the interests of all the shareholders of the target company. Several legislative suggestions have been put forward to improve the relevant system in our country