企业海外并购整合风险机理:诱因、衍化与治理  

On the Risk Mechanism of the Entrepreneurs' Overseas M & A Integration: Its Origin,Evolution and Governance

作　　者：袁天荣[1] 杨宝[1,2] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073 [2]重庆理工大学会计学院,重庆404100

出　　处：《海南大学学报（人文社会科学版）》2014年第3期91-97,共7页Journal of Hainan University （Humanities & Social Sciences）

基　　金：教育部2012年人文社科规划基金项目(12YJA630181);2013年国家社科基金(13BJY014)

摘　　要：海外并购整合风险机理的深入研究事关企业海外并购整合的成败,在我国"十二五"期间实施"走出去"战略的背景下,具有重要的现实意义。基于事物发展内外因辩证关系的视角分析了我国企业海外并购整合风险的诱因机理;结合并购的动态流程深入研究了海外并购整合风险的衍化机理——即衍化的起点、路径及关键影响因素;最后从治理导向、治理策略、关键措施三个层面提出了海外并购整合风险的治理思路。The study on the risk mechanism of overseas M A integration has great impact on the success of entrepreneurs＇ overseas M A integration,which has the practical significance under the strategic background of china＇s going-out policy during the National Twelfth Five-Year Plan period. From the dialectic perspective of the internal and external factors in the development of things,the incentive mechanism of risk in the Chinese entrepreneurs＇ overseas MA integration is analyzed. The evolving mechanism of integration risk,namely the origin,path and key factors,is investigated with the dynamic process of M A. Finally,the approaches to controlling the risk in the overseas M A integration are proposed from the aspects of governance guidelines,strategies and countermeasures.

关 键 词：海外并购 诱因机理 衍化机理 治理 

分 类 号：F276[经济管理—企业管理]