上市公司并购风险类型、原因及防范——来自宝能恶意兼并万科的启示  

Types, Causes and Precautions of M&A Risks of Listed Companies: an Enlightenment from Baoneng's Hostile Acquisition of Vanke

作　　者：杨玉国 YANG Yuguo

机构地区：[1]广州商学院会计学院,广东广州511363

出　　处：《商业经济》2019年第3期102-104,共3页Business & Economy

基　　金：广东省教育厅省级教学质量工程项目:广州商学院"中兴财光华会计师事务所"实践教学基地(SJJD201501)

摘　　要：随着市场经济的发展和完善,越来越多的企业将并购作为企业扩张的重要方法和途径,企业并购已成为目前全球经济体系中普遍存在的一种经济行为。通过以企业并购理论为研究基础,以宝能收购万科为案例,分析了企业并购的风险类型及原因,并对企业并购存在的问题提出应对的策略。With the development and improvement of market economy, more and more enterprises regard merger and acquisition as an important way of enterprise expansion. M&A has become a common economic behavior in the current global economic system. Based on the theory of enterprise merger and acquisition and taking Baoneng's acquisition of Vanke as an example, this paper analyses the risk types and causes of M&A, and puts forward countermeasures to the problems existing in enterprise M&A.

关 键 词：企业并购 并购动因 并购风险 并购问题 应对策略 

分 类 号：F470[经济管理—产业经济]