企业重组是现代经济生活中一个及其重要的现象,是市场经济高度发展的产物,是企业获取生产要素、扩大生存空间的有效途径,也是当前我国国企改革的重要实现形式。企业重组实践的增多必然促进理论的研究。 Corporate restructuring is an important phenomenon in modern economic life, a product of highly developed market economy, an effective way for enterprises to obtain production factors and expand their living space, and is also an important form for the realization of the reform of state-owned enterprises in our country. The increase of corporate restructuring practice will inevitably promote the study of theory.