1, merger and reorganization; 2. Industrial upgrading and its approaches; 3. The relationship between them

If it is a financial accounting major, it is suggested to write it from the perspective of "upgrade cost". General idea:

"Industrial upgrading" mainly refers to the improvement of industrial structure and the improvement of industrial quality and efficiency.

1, industrial upgrading must rely on technological progress, and one of the most important M&A effects that M&A can bring is to acquire core technologies. In this way, the cost of acquiring core technology through mergers and acquisitions is much lower than that of self-research.

2. The improvement of industrial structure is manifested in the coordinated development of industry and the upgrading of structure. M&A can rapidly expand the scale of production, improve the scale ability and produce scale effect; At the same time, integrate resources to improve the production structure. So M&A is a way to improve the structure and save costs.

3. The improvement of industrial quality and benefit is manifested in the optimal combination of production factors, technical level and management level and the improvement of product quality. The promotion of production factors, technical level and management level can be achieved through mergers and acquisitions. Perfecting the industrial chain, rational industrial layout and the intervention of corporate culture can bring unexpected results, and at the same time speed up the promotion, thus reducing the cost of a single enterprise.

Throw a brick to attract jade, which may not be in line with your idea, for reference only.