This thesis firstly study the financing theory western enterprise M&A, and consider there is a best capital structure which can make the enterprise produce enough controlment in low cost.

• 正文首先对已有的并购融资理论进行了阐述，认为在并购融资模式选择时，企业应寻求最佳的资本结构，以最低的成本产生足够大的控制力；