The Comparison Of Merge And Acquisitions Theory Between Max And Modern Western Scholars

In the21st century, the role of mergers and acquisitions in the enterprise expandbecome more and more important. Wave of mergers and acquisitions appear constantly.Chinese enterprises need the theory support of mergers and acquisitions in the process ofreform as practice further. Marx and modern western school on the mergers and acquisitionstheory have difference and common recognition. Difference is mainly manifested intheoretical background, theoretical connotation, the purpose of research and the methods ofmergers and acquisitions theory; Common recognition is mainly manifested in that they allthink mergers and acquisitions is the product of socialization production and capital profit,the function of mergers and acquisitions is the market mechanism, the condition to realizethe enterprise mergers and acquisitions is the mobility of capital.Marx’s mergers and acquisitions theory is abstract and profound, his position,viewpoints and methods are the theoretical basis of guiding our country enterprise mergersand acquisitions practice, modern western school of mergers and acquisitions theory hasmore reference significance and easily accepted by more people, because it pursuits forcombination of system analysis with the practice, which has important significance toChinese enterprise mergers and acquisitions. So, comparing the theory about mergers andacquisitions of Marx and modern western school has contemporary value, it is helpful forus to realize scientifically the different roles of two kinds of theory for our countryenterprise practice of mergers and acquisitions, it can help us deepen scientific attitude andcorrect understanding of the two mergers and acquisitions theories. We should take the viewof inheritance and innovation to look at Marx’s enterprise theory of mergers andacquisitions， at the same time,enrich and develop Marx’s enterprise theory in the progressof enterprise develop practice; At the same time, absorb and digest the reasonable parts ofthe theory of mergers and acquisitions of modern western school,abandon its vulgarcomposition and complement incomplete parts to provide strong theoretical support for deepen reform of state-owned enterprises.