上市公司兼并收购类重组绩效的综合财务分析  

Comprehensive Financial Analysis On Restructuring Performance of Purchase and Mergers of the Listed Companies

作　　者：金桩[1] 

机构地区：[1]复旦大学理论经济学博士后流动站,上海200433

出　　处：《内蒙古大学学报（哲学社会科学版）》2008年第4期108-111,共4页Journal of Inner Mongolia University(Philosophy and Social Sciences)

基　　金：内蒙古教育厅科研项目(项目批准号:NJ04042)

摘　　要：通过采取因子分析法对上市公司兼并收购类重组绩效进行综合财务分析,可以看出我国上市公司兼并收购类重组只在短期内减缓了上市公司经营业绩下滑趋势。上市公司未注重兼并收购后的整合以及盲目扩张和多元化等行为是兼并收购类重组绩效低下的根本原因。This thesis emphasizes on studying the methods and courses of the restructuring performance of purchase and mergers about the listed companies. Based on the factor analysis, at the same time it draws a conclusion that the restructuring performance of purchase and mergers in short time has slowed down the tendency of decline in the listed companies business performance.

关 键 词：因子分析 上市公司 兼并收购 财务分析 

分 类 号：F830.91[经济管理—金融学]