内容提要
在中国进行企业兼并，与西方发达国家的具体运作有着显著的差异。中国的兼并市场十分复杂，常常要涉及到所有制、跨产业、跨地区问题，且政策性和动态性很强，再加上大部分国有企业效益低下、负担重、产业结构和企业内部技术结构不合理、社会保障制度不完善，给企业兼并带来了相当大的风险。针对这种现象，本书在对大量兼并失败案例的实证分析基础上，把企业兼并作为一种高级企业行为，放在不完全市场经济的背景中来加以考察，从企业战略管理的角度，以企业竞争力的变化作为主线来研究企业兼并的风险。
本书着重对兼并进行实证研究，试图将企业兼并纳入企业管理和企业组织结构的研究范畴，并将企业兼并和企业的战略分析结合起来研究。虽也涉及到有关兼并的数量经济分析领域，但宽松的、非数量化的分析在实务中通常比严格的数学分析更重要，更富有启迪性和更具有可操作性，尤其兼并所涉及到的一些不确定因素：企业在社会政治背景上的变数和人在文化领域里的变数。
ABSTRACT
There is obviously difference in detail operation of enterprise merger between china and western developed countries. The merger market is full of complexity in china. Proprietorship ,cross-field and cross-region are usually involved with strong policy and mobility, especially when it brings much risk to merger that most state-enterprises have low efficiency and benefit, heavy burden, irrational system.. With regard to these phenomena, based on pragmatic analysis of plenty of failure merger cases, merger is investigated in the background of incomplete market economy as advanced enterprise performance in this book, while the risk of merger is studied with primary clue of enterprise competitiveness change in the view of enterprise strategy management.
This book highlights the pragmatic study of merger with the attempt that merger is put into the category of enterprise management and organization, while merger and strategy analysis of enterprise are combined together for study. Although numerical economy analysis of merger is mentioned, extensive and nonnumeric analysis is more important, more inspiring and more operable in practical case than precise mathematical analysis, specially when involving with some indefinite aspects, such as enterprise variables in the background of social politics and human variables in the culture field.
