近日,证监会发布了修订后的《上市公司重大资产重组管理办法》和《关于修改<上市公司收购管理办法>的决定》,取消了上市公司重大购买、出售、置换资产行为的审批,完善发行股份市场化定价机制,明确了借壳上市标准以及分道制审核等七大主要内容,这些将对我国推进上市公司并购重组市场化进程,促进上市公司深入推进行业整合和产业升级产生深远的影响。相关数据显示,2014年三季度中国并购市场披露金额的并购案 Recently, the CSRC promulgated the “Measures for the Administration of Major Assets Reorganization of Listed Companies” and the “Decision on Amending the Measures for the Administration of Acquisitions of Listed Companies”, canceled the examination and approval of major purchases, sales and asset replacement of listed companies and improved the issuance of listed assets The stock market pricing mechanism clearly defines the criteria for backdoor listing and the segregation audit, which will have a far-reaching impact on our country’s marketization of M & A and promotion of listed companies to further promote industry consolidation and industrial upgrading. Relevant data show that in the third quarter of 2014 China M & A market disclosed the amount of mergers and acquisitions