企业兼并是实施“优化资本结构试点”的重要组成部分,是搞活国有大中型企业的重要举措.做好兼并工作最重要的是在指导思想和工作措施上,注重经营要素的优势互补,进行科学化、系统化、规范化操作,才能有效地实现“优化资本结构、盘活存量资产、优势互补一体、人心团结进取、企业稳定发展”的工作目标. Mergers and acquisitions are an important part of the implementation of the “pilot project to optimize capital structure.” They are an important measure to invigorate large and medium-sized state-owned enterprises. The most important aspect of mergers and acquisitions is to focus on the guiding ideology and work measures, and pay attention to the complementary advantages of the operating factors and science. A systematic, standardized operation can effectively achieve the goal of “optimizing capital structure, revitalizing stock assets, complementing one’s strengths, uniting people, and stably developing companies”.