觀諸各國企業組織再造法制之發展動向，已由傳統公司法所規定之公司合併、營業受讓、股份取得及變更組織，發展出公司分割及股份轉換（股份交換、股份移轉）、概括承受、概括讓與等新種類型。首先，由於企業組織再造活動之效果，將導致公司之人的組織與物的組織產生基礎性變更，故企業組織再造之主要目的，應在保護公司股東、債權人或員工等利害關係人之利益。另外，就跨國性之企業組織再造活動，係屬於企業進行全球化競爭與組織戰略佈局之最直接方法，原則上應本於公司自治原則不加以干預，但就國家安全之角度而言，似應考慮應否對高科技產業及國防工業採行適度之管制措施。其次，企業組織再造因具備提供企業進行內部組織調整與外部成長功能，故從競爭政策之角色而言，為避免企業因內部成長形成市場之寡占或獨占，每設有獨占法制；相對地，為避免企業因外部成長導致市場經濟力量過度集中，每設有企業結合法制。因此，各國為監控事業結合，莫不從事前防弊之觀點採取事前監督機制。再者，為提升企業之國際競爭力，各國在經濟政策之推動上，陸續提出各種具體之經濟振興政策或金融振興政策，藉由提供租稅優惠措施、財務優惠措施或其他配套措施以鼓勵企業進行組織再造。惟理論上仍不許違背公平原理或競爭原理，以免無法適用責稅優惠或財稅優惠之企業，處於過於不利之競爭地位。 對於問題金融機構之處理，貴在神速，始能減低對整體金融市場所造成之系統風險及負面效應，但鑑於一般對於事業結合管制，皆採取事前申報異議制，在立法政策上，不僅不宜在競爭政策上過度退讓，同時不應恣意降低意思決定機關之決議門檻，而對於利害關係人產生過度之危害。至於如何調和性質上互相衝突之競爭政策、社會政策、勞工政策、產業政策或金融政策，除應致力於擬定兼具公平正義與競爭原理之法律政策外，如能導入簡易企業組織再造法制，似不失為一值得可行之方法。最後，就產業振興政策或金融振興政策而言。二者之最終目的均在促進市場之自由公平競爭，故應本於競爭索為主軸、產業政策為輔之基本理念，且不得隨意鬆動企業組織再造法制之基本原理，以擬定妥適可行之經濟政策。

　　　　　The recently development concerning with the legal system of developed countries has already expanded from the rules of company merger, business transferring, shares acquiring reorganization of the traditional cooperation law to the new types of rules such as company division, shares transferring (includes shares exchanging and transferring), general inheriting, general transferring. First of all, the enterprise reorganizing will make the fundamental changes of structures of stakeholders and property, so the major purpose of the reorganizing of the enterprise should be the protection of shareholders' benefit. On the other hand, the above-mentioned company reorganization is the most direct way of the global competition and strategic layout of the enterprise, and it should not be intervened from the view of the company self-regulation except the governing of the high technology industry and national defense industry concerning with the national security. Second, the enterprise reorganization has the function of internal expanding and external growing for an enterprise, therefore anti-trust legal system will be set up for preventing enterprise monopoly or oligopoly because of the internal enhancing; oppositely in order to prevent the over concentrating of the market's economical power, enterprise combination legal system will be set. So many countries take the prior censorship system for drawbacks in order to control enterprise combination. Then many countries encourage the enterprise to reorganize by the measures such as economical and financial promoting policy, especially like the reducing tax rates, preferential company finance or other similar measures in economic policy in order to heighten the ability of international competition, but violating the principles of fair trade or competition is not allowed. Thus the enterprise which can not apply the preferential measures will be harmful in the competition. Solution of the problem financial institutions should be fast in order to slow down the systematic risk and negative effect to the whole financial market. But consider the Prior Reporting Requirements Dispute System of the enterprise combination control, reducing the decision standard of shareholders' meeting will injures the benefit of the stakeholders. Short-form enterprise reorganization introducing would be a good way when consider the harmonization of the competition policy, social policy, labor policy, industrial policy and financial policy, etc. Finally, the final purpose of the enhancing of the industrial and financial policy is making the fair competition. So the economical policy should be made based on the principle of fair competition, industrial policy and strict legal rule of enterprise reorganization.