考虑同行态度差异性的交叉评价并购匹配决策  

Decision of Mergers and Acquisitions Fit Based on Cross-evaluation under Consideration of Contrast Attitudes of Peers

作　　者：郑碧霞[1] 施海柳[2] ZHENG Bi-xia SHI Hai-liu(Fuzhou Polytechnic, Fuzhou 350002, China School of Electronic Information Science, Fujianjiangxia University, Fuzhou 350108, China)

机构地区：[1]福州职业技术学院,福建福州350108 [2]福建江夏学院电子信息科学学院,福建福州350108

出　　处：《运筹与管理》2016年第5期235-240,共6页Operations Research and Management Science

基　　金：国家自然科学基金资助项目(71371053)

摘　　要：针对并购匹配决策问题,提出考虑同行态度差异性的交叉评价并购匹配决策策略。先构建考虑同行态度差异性的交叉评价DEA模型,然后把交叉评价效率作为并购双方的匹配满意度进行并购匹配,并给出并购匹配结果。最后算例分析说明了方法的有效性和实用性。For the problem of mergers and acquisitions（M＆A） fit, this paper proposes a decision strategy of merg-ers and acquisitions fit based on cross-evaluation under consideration of contrast attitude of peers. Firstly we con-struct cross-evaluation DEA model considering contrast attitudes. Then, two sides of M＆A match each otherregarding cross-evaluation efficiency as degree of satisfaction, and the results of M＆A fit are given. Finally, anillustrative example is given to explain the feasibility and validity of the decision method of M＆A fit.

关 键 词：并购匹配 DEA方法 交叉评价 差异态度 

分 类 号：C931[经济管理—管理学]