With the development of globalization and china's enterring into WTO, acquisition and merger (A&M) changed into one of the effective means of gaining the economy to scope and improving the market competitive advantage.Based on the analysis of the characteristics of A&M happened globally and domestically from 2000 to 2002, the thesis concludes the experience we can set from the international A&M, and points out some problems in the domestical A&M,and have a conclusion and coordination to the law and process related.Fanally, the thesis analysized the function of the transaction cost and mergerial cost in A&M detailly, and just conclusioned that the best scope of a firm due to the T&C and M&C together, also emphasized, we argued that the tax elements is very important in the A&M decision.
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