在市场经济条件下，企业集团、股份公司等现代企业制度形式越来越普遍，竞争也越来越激烈。为了争夺原料，占领市场，拓展经营范围，实现国际、国内市场间的一体化经营，公司的规模便日益扩大，集团公司也由此发展起来，公司合并是组建集团公司的主要形式。我国财政部颁布的《 Under the condition of market economy, the forms of modern enterprise system such as enterprise groups and stock companies are becoming more and more commonplace and the competition is fiercer and fiercer. In order to compete for raw materials, occupy the market, expand business scope, and realize the integrated management between international and domestic markets, the scale of the company will be expanded day by day. The development of the group companies will be developed accordingly. Merger of the company is the main form of the group company. China’s Ministry of Finance promulgated the "