企业并购中的国有资产流失问题研究

企业并购主要是为了优化资源配置，化解外部环境变化给企业带来的风险。随着产权交易市场和股票市场的发展，我国企业并购在规模和形式上都有新的突破，但企业并购中的问题也逐渐暴露出来，所造成的国有资产流失问题也日益突出。理顺产权关系、加强产权交易市场管理、建立统一的评估机制、增强无形资产的保护意识、形成鼓励与约束相结合的管理体制，则可以有效地控制企业并购中的国有资产流产，保护国有资产的安全。

Research in State-owned Fortune Loss of M&A

Purpose of M&A is to utilize economic resources and reduce operation risk from business. With the development of proprietorship market and security market, business M&A produces breakthrough in size and form, but problems of M&A are exposed gradually and cause more severe state-owned fortune loss. Managing proprietorship market further, setting up uniform evaluating mechanism, promoting awarness of protecting intangible assets, constituting mechanism of combining encouragement with self-disciplinning, can reduce state-owned fortune loss of M&A effectively.