收购对企业发展的作用

企业的合并是现代经济社会中的必然现象。企业合并中以收购形式出现的占多数．收购企业的作法对收购企业和被收购企业都有着不可忽视的发展作用。首先利于发展规模经济效益，还有利于合理避税，利用经验曲线效应获得科技竞争优势，有效占领市场、控制市场、降低风险、成本等。从我国国情来看，还有利于固定资产购入、资产增值、提高管理效率、增加企业知名度等。

The Effect of Purchase on the Development of Enterprises

It is inevitable for the enterprises to merge in the modern economic socie'ty. The merger comes mostly in the form of purchase, which has several advantages forboth purchasing enterprises and purchased enterprises. First, it benefits scale economy,for some taxes can be reasonably avoil. Second, scientific and technological advantagescan be obtained by the use of empirical curve in order to occupy and control market sothat the risk and cost can be reduced. Third, from the poit of view of our nationalcondition, it also benefitS the purchase of fixed assetS, the value increase of assetS, theraise of management efficiency and the popularity of enterprise.