Mergers and acquisitions ( m & as ) lead to compositional changes in factors utilized by firms - capital , entrepreneurship , labor and governmental environment , thus resulting in reorganization of their value assets , human assets and environmental assets respectively 并購引起企業(yè)實際利用的資本、企業(yè)家才能、勞動力、政府環(huán)境等要素構(gòu)成變化,從而導致企業(yè)的價值資產(chǎn)、人力資產(chǎn)、環(huán)境資產(chǎn)分別進行重組。