Share lease, which is an M&A deal mechanism produced for the market demand, has certain influence on the change of share right system and the incentive for corporation M&A.

• 摘要股权租赁是适应市场需要而产生的一种新型的并购交易机制，对我国股权制度的变革及公司并购行为的激励，均具有一定的作用。