文档介绍：摘要上市公司并购重组是资本市场实现资源优化配置的重要手段和方式,其在我国资本市场发展过程中起着非常重要的作用,是资本市场功能发挥的重要体现。然而,现阶段上市公司的并购重组中仍存在一定的问题。因此,笔者根据我国上市公司并购重组现状,结合对上市公司并购重组的研究,提出我国上市公司并购重组监管政策建议,以期加强和完善我国上市公司并购重组的监管,推动我国上市公司并购重组规范、健康和迅速发展。本文研究了并购重组的概念和理论,对上市公司并购重组的方式、动因、主体及客体进行总结和分析,结合我国上市公司并购重组发展历史和监管现状,找出现阶段并购重组存在的问题,并对并购重组的效应进行分析。通过对并购重组典型案例分析,研究并购重组关键问题的处理,方案的难点和创新,找出案例对并购重组发展的启示。最后,为了进一步推动上市公司并购重组市场化和规范化发展,针对上市公司并购重组中存在的问题,笔者建议大力加强并购重组制度建设,规范并购重组行为,加强并购重组监管力度,加大并购重组违法违规的处罚力度,充分发挥中介机构在并购重组中的作用,提高并购重组的质量,修改完善并购重组信息披露制度,充分保护中小投资者利益,大力推进并购重组市场化。关键词:上市公司,并购,重组,实践 Abstract Merger andacquisition pany are theimportant approach and way torealizeoptimum distilbutionofresources,which playimportant roleinthe process ofcapital market development andembody functions ofthecapital market. However,to themerger andacquisition ofthepresent pany,some problems withthestudy onmerger andacquisition pany,the writerput forward proposals tosupervision policies formerger and acquisition ofChina’S pany with aview tostrengthening andperfecting supervision formerger and acquisition of pany in our country,and promoting norm,healthy andfastdevelopment ofmerger andacquisition ofChina’S pany. This Paper studied cone印t andtheory of merger and acquisition, summarized and analyzed theway,cause,subject andobject ofmerger and acquisition pany,and foundexistingproblems ofmergers andacquisition atpresent stage bining withdevelopment history and current situationof supervision for China’S pany,and analyzed theeffect ofmerger and acquisition the case’s revelation todevelopment ofmerger andacquisition by means ofanalyzing typical case ofmerger and acquisition, researching solution tocriticalproblem ofmerger andacquisition,difficult point and innovation of the ,in order to promote market and normalized development ofmerger and acquisition pany,the writerproposed to greatlystrengthen thesystem construction ofmerger andacquisition,normalize the behavior ofmerger andacquisition,increase supervision formerger andac