EPISODE · Jun 24, 2026 · 20 MIN
注册会计师 综合二 总体战略31 经营者集中决定并购生死
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】 拆解简易程序的份额门槛（横向15%/纵向25%）与一票否决例外、10天公示期的"阳光公式"机制，以及附条件批准的三大类限制（结构性剥离/行为性开放/综合条件）；深度解析"扼杀式并购"与算法时代监管黑箱的应对逻辑。 【核心案例】 为什么15%的横向份额门槛足以拦住"绝对霸主"诞生？垂直并购的"市场封锁效应"如何用25%门槛防范？合营企业控制权变更中"直接竞争对手+份额超15%"如何被一票否决？"阳光公式"10天公示如何发动全民排雷？要求巨头"修改算法"的行为性条件如何直击代码层？
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注册会计师 综合二 总体战略31 经营者集中决定并购生死
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