Enterprise reorganization is a process of reconfiguring the capital, assets, labor, technology, management and other elements of an enterprise, building a new production and operation model, and maintaining the competitive advantage of an enterprise in the process of change. Enterprise reorganization runs through every stage of enterprise development. Enterprise reorganization is a process of enterprise reorganization, reorganization and integration, aiming at enterprise property rights and other debts, assets and management structure, improving enterprise management level as a whole and strategically, enhancing enterprise market competitiveness and promoting enterprise innovation. There are three main ways of reorganization. The first is merger, which means that two or more enterprises are merged together, and the original enterprises do not exist in the form of legal persons, but a new company is established. The second is merger, which refers to the merger of two or more enterprises, in which one enterprise keeps its original name and the other enterprises no longer exist as legal entities. The third is acquisition, which refers to the economic behavior that a company obtains a certain degree of control over other companies through property rights transactions in order to achieve certain economic purposes.