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问题	吸收合并需要评估吗
释义	法律分析：吸收合并要进行资产评估，可以降低公司合并的风险。法律依据：《中华人民共和国公司法》第一百七十二条公司合并可以采取吸收合并或者新设合并。一个公司吸收其他公司为吸收合并，被吸收的公司解散。两个以上公司合并设立一个新的公司为新设合并，合并各方解散。
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