企业并购后的整合绩效分析——以锦江股份并购维也纳为例  

Integration Performance Analysis after Merger and Acquisition of Enterprises——Case Study of Jinjiang's Merger and Acquisition of Vienna

作　　者：黄艺农[1] 江云云 HUANG Yi-nong;JIANG Yun-yun(Tourism School,Hunan Normal University,Changsha 410012)

机构地区：[1]湖南师范大学旅游学院 [2]湖南师范大学

出　　处：《财务与金融》2018年第6期41-45,78,共6页Accounting and Finance

基　　金：国家旅游局项目;积极心理学视角的饭店高绩效领导力模型构建与开发(项目编号:TYETP201540)

摘　　要：在经济全球化的快速发展和世界并购浪潮的影响下,中国也逐渐掀起了一股并购热潮,无论是外企并购国内企业还是国内企业对内对外并购都频频增加。为了增强经济实力和市场竞争力,企业往往会选择并购的方式,并购能否为企业创造价值和带来绩效是判断并购活动成功的重要依据,而并购后的整合便是企业并购的成功关键因素。本文采用会计指标法对锦江股份并购维也纳前后的财务指标变化进行分析,评价并购后整合的财务绩效问题,最后发现问题并提出建议措施。With the rapid development of economic globalization and the impact of world M&A wave,China has gradually set off a wave of M&A.Whether foreign enterprises merge domestic enterprises or domestic enterprises merge domestic and foreign enterprises are increasing frequently.In order to enhance economic strength and market competitiveness,enterprises often choose the way of mergers and acquisitions.Whether mergers and acquisitions can create value and bring performance for enterprises is an important basis for judging the success of mergers and acquisitions,and the integration after mergers and acquisitions is the key factor for the success of mergers and acquisitions.Through the changes of financial indicators before and after the acquisition of Jinjiang shares in Vienna,this paper makes an analysis of the financial performance of the integration after the acquisition,and finally finds out the problems and puts forward suggestions.

关 键 词：并购 并购后整合 整合绩效 启示 

分 类 号：G475[文化科学—教育学]