略论资源型企业海外并购整合与内部控制模式之构建  

Construction of Overseas Mergers and Acquisitions of Resource Based Enterprises and its Internal Control Mode

作　　者：刘建[1] 李莉[1] 关宇航[1] 

机构地区：[1]南开大学商学院,天津300071

出　　处：《现代财经（天津财经大学学报）》2011年第1期29-33,共5页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：教育部人文社会科学研究资助项目(07JA630014);天津市发展战略咨询支持项目

摘　　要：将海外并购理论与内部控制理论相结合,探讨低碳经济新背景下我国资源型企业的海外并购和内控管理问题。从企业战略与政府战略互动的新视角,研究资源型企业海外并购的目的和特点,在分析海外并购特殊风险的基础上,创新性地为我国资源型企业建立海外并购整合的内部控制模式和实施法案。The paper aims to explore management issues of Chinese resource-based enterprises＇ overseas MA and internal control.Form a new perspective of interactions between corporate strategy and government strategy,this paper studies the objectives and characteristics of resource-based enterprises＇ overseas MA,based on analysis of specific risk factors,initially contributes suggestions for the establishment of Chinese resource-based enterprises＇ internal control system as well as related policies.

关 键 词：低碳经济 资源型企业 海外并购 内部控制 

分 类 号：F271[经济管理—企业管理]