收購(Acquisition)和合併(Merger)，係擴張規模、追求成長、多角經營、垂直整合的重要方式，使自己得在本土市場或國際市場中，成為更具競爭力的企業組織。 然而資產取得與合併收購，就整體市場而言，若係以排除競爭、壟斷市場為目標，對本國總體經濟利益言，易變成壟斷力之濫用，則整體市場競爭力必受傷害。資產取得與合併收購涉及公司股東、債權人、母子公司、員工之權利與義務相當地深遠且巨大;我國現行公司法第一百八十五條至第一百八十八條，係規定資產取得的主要法律，本篇文章將以比較法的觀點，對我國資產收購相關法律是否得宜，加以探討。 本文以下分別先就收購意義加以義，確定本文係以資產收購為討論的重心，並引介中、日、美公司法之規定，加以比較其就資產收購主體、客體、法律行為之種類與範圍，兼討論全部或主要財產之意義與資產收購公司監的方法與程序，說明與比較。最後則係簡單地終結本文，希能為未來修法提供建言。

Purchase Assets is a kind of merger. Enterprise facilitate it to improve efficiency, enlarge scale of market power and save costs. But it also affect the rights of stockholders, creditors, employee and even the community if it commits without following the law or with bad faith. The article is intended to compare the Corporate Law concerning purchase of assets among Japan, United Sates (the Revised of Model Corporation Law) and Taiwan. Chapter two defines purchase of assets and its requirements. After definition, the article expressed the statutes of Corporate Law indicating and analyzing Purchase of Assets among Japan, United States and Taiwan. Chapter three criticizes the statute of Taiwan and presented how to reform in personal point of view. Chapter four analysis of the procedure of purchase of assets and analysis where are the differences among Japan, United States and Taiwan in detail. Chapter five analysis the substance of purchase of assets about how to protect the stockholders and creditors and analysis where are the differences among Japan, United States and Taiwan in detail. Chapter six makes a conclusion summarizing the above suggestions about the infirmities that might be revised.