并购成为国有企业改制改组的实现途径。除其固有的商业风险外,当前存在的体制性风险同样不容忽视:来自政府干预过度或服务缺位的行政风险、因条文保障不足的法律风险,以及源于企业内部的文化风险,均有可能影响并购活动的开展和目标的实现。因此,客观认识风险,通盘评估,才能积极有效地防范。 Mergers and acquisitions become the way to realize the restructuring and reorganization of state-owned enterprises. In addition to their inherent commercial risks, the current systemic risks should not be overlooked either: administrative risks from government over-provision or absence of services, legal risks due to inadequate provisions, and cultural risks originating within the enterprise Affect the implementation of M & A activities and the realization of the goals. Therefore, an objective understanding of risks and overall assessment can be effectively and effectively prevented.