东方论坛—青岛大学学报（社会科学版）

全世界跨国公司为了实现其全球化战略开始了大规模的跨国并购 ,跨国并购已成为对外直接投资的重要形式。与此同时跨国并购理论也得到了很大的发展。企业并购的一般理论、对外直接投资理论、跨国并购理论构成跨国并购实践和理论研究的支撑 ;跨国并购理论还不完善 ,还有很多问题需要研究和解决

For the realization of the globalization strategy, world wide transitional companies have been engaged in transnational incorporation and purchase on a large scale, which has become an important form of direct foreign investment. At the same time, theories on trans national incorporation have been developing greatly, but there is much room for perfectio n and many problems to be solved.