我国特殊的体制背景，使政府成为事实上的企业购并主导者。政府是企业购并的准主体.并没有被《分司法》赋予企业法人地位，却以所有者身份对上市分司企业购并的有关重大问题，如目标分司选择、购并价格等拥有最终的决定权，因而处于事实上的主体地位。企业购并是近两年来我国经 The special institutional background of our country has made the government the de facto leader in corporate mergers and acquisitions. The government is the main body of the mergers and acquisitions, and has not been given legal status by the sub-judiciary, but holds the final decision on the major issues concerning the mergers and acquisitions of the subordinate corporations, such as the target division, the purchase price and so on , So in fact the dominant position. Mergers and acquisitions in the past two years by our country