公元二千年九月，美國在臺商會剸表年度報告白皮書，對我國財經政策建言中提及，我國金融服務業是最不具國際競爭力的產業，長此以往，將會阻礙資訊科技及其他製造業的發展，建議建構有利銀行收購興合併之法令，強化金融業的競爭力等有效措施云云…；相對地，據報導中華人民共和國第十五全大會決定，擬積極促進國有企業之購併，該建言與報導所提購併（Acquisition）和合併（Merge），在企管學政策中，企業經營者擴張規模、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，消極地避免成為高度競爭中受淘汰的企業，積極地成為更具實力、具競爭力的企業組織，得以永續地經營。 兩岸目前分別市場經濟為導向之社會主義市場與資本主義市場為發展重心，且已分別加入WTO，面對強大國際競爭壓力，企業合理、有效的購併無疑地是相當有效的市場策略，然如何有效地建立法律規範，使負面效果減至最低，正面效果提至最高，須使法律規範的完整、健全、有效，使其得以使企業經營成本減至最低，獲利提昇至提高，進而擴大總體經濟的福利，應是刻不容緩。然兩岸有關法制是否建全呢？是否在購併形態上有充分，加以規範呢？實體上，對股東、債權人保護有充分規定呢？程序正義是否公平正當呢？都有深入探討之必要。 本文首先概述企業購併形態，並分別說明比較兩岸現行法規定，其次比較兩岸間對公司、債務人、股東權利保障是否相同？是否充分、再者比較程序上規定、並試圖在最後提出對兩岸修法之簡單建言。

　　　　　Taiwan and Mainland China had both entered WTO. They face the global hard competition. How to correct and improve the nature of industrial structure and enterprise is without doubt very hardship and not be hesitated. Taiwan in Nov. 12, 2001 revised Corporate Law specially about the statutes of merger. Mainland China drafted Corporate Law in Dec. 29, 1993. They are planning to revise the Corporate Law or draft Corporate Merger Law. This article compare the Corporate Law between Taiwan and Mainland China, and analysis the differences. There are two purpose, one is to provide people of Taiwan interesting in law of Mainland China to know its contents; the other is to learn each other. Chapter two defines what is merger and express what are their requirements. Chapter three demonstrates Corporate Law about the system and statutes of merger and analysis its where are the differences in detail. Chapter four compares the corporate consolidation and corporate division - discussing Purchase of Assets incidentally. Chapter five makes a conclusion and suggests five points of view that may be revised Corporate Law about merger in Taiwan.