In our country enterprise merger, people often concern in factors such as consideration fund, debt, fixed assets and so on. The human resources factor considered little. This article has analyzed human resource management on enterprise merger in the overseas enterprise, pointed out the domestic enterprise’s erroneous zone on enterprise merger and proposed the corresponding improvement measure.

The simplest net working capital can be defined as the difference between value of current assets and short-term liabilities together with other accruals. It is equivalent to part financed equity, provisions for liabilities, long-term remaining Therefore, it that finances only are not liabilities. This amount fixed capital. Summing up, company’s assets.