一、问题的提出 在对企业并购行为进行规范化与法制化，确保实现企业并购对国家、社会、企业的意义和作用的实践中、要考虑的问题很多，有关企业兼并、并购的论文中也已有许多阐述。笔者认为，就当前我国企业并购实践看，至少以下几个问题是比较突出也是需要尽快解决的。 （一 First, the question raised In the practice of corporate M & A behavior to standardize and legalize, to ensure that the realization of M & A to the country, society, business significance and role in the practice, there are many problems to be considered, the mergers and acquisitions of the papers have also been There are many explanations. The author believes that the current practice of mergers and acquisitions in China, at least the following questions are more prominent and need to be resolved as soon as possible. (one