企业并购绩效的二次相对评价法  

A binary relative evaluation approach on performance of mergers and acquisitions of enterprises

作　　者：游达明[1] 成宇君[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《企业技术开发》2005年第9期37-38,47,共3页Technological Development of Enterprise

摘　　要：文章讨论了将二次相对评价模型引入企业并购绩效的评价中,以消除评价时受目标企业规模效应等客观基础条件的影响,从而真正反映企业并购的主观有效努力程度,为我国并购绩效方法做出有益补充。This paper has discussed that applying a binary relative evaluation approach to measure the performance of mergers and acquisitions. The binary relative evaluation approach can eliminate the effect of the objective situation of listed company and really represent their extent of subjective effort when to enhance management performance. So it is an objective and effective method on appraising M＆A performance.

关 键 词：企业并购 绩效评价 二次相对评价法 

分 类 号：F271[经济管理—企业管理]