本文从两个典型案例出发,对导致民营企业跨所有制并购失败的地方政府行为异化现象进行了描述和解析,揭示了多元产权结构下企业并购过程中的政府行为选择并非出于意识形态偏好,而是与其经济和政治利益密切相关。 Based on two typical cases, this paper describes and analyzes the dissimilation of local government behaviors that lead to the failure of cross-ownership mergers and acquisitions of private enterprises. It reveals that the choice of government behaviors in the process of M & A under the multiple ownership structure is not based on ideological preferences. It is closely related to its economic and political interests.