企业并购的动因及价值效应分析  

Analysis on the Motivation and Value Effect of Enterprise Merger and Acquisition

作　　者：谢巧丽 周明智[2] 全珍珍 Xie Qiaoli;Zhou Mingzhi;Quan Zhenzhen(Central-Southern China Engineering Consulting and Design Group Co.Ltd HubeiWuhan 430071;Hubei University of Automotive Technology HubeiShiyan 442002)

机构地区：[1]中南工程咨询设计集团有限公司,湖北武汉430071 [2]湖北汽车工业学院经济管理学院,湖北十堰442002

出　　处：《科技风》2020年第1期221-222,共2页

摘　　要：随着经济的快速发展,越来越多的企业通过并购扩大自己的规模,实现价值最大化。本文以A公司并购B公司为例,分析并购的动因,通过财务指标分析法分析企业偿债能力、营运能力、盈利能力和发展能力,以及非财务指标分析法分析企业的市场规模和创新能力,证实此次并购的价值。最后通过总结和归纳,得出相关启示。With the rapid development of economy,more and more enterprises expand their scale through mergers and acquisitions to maximize the value.This paper takes A’s acquisition of B as an example to analyse the motivation of merger and acquisition,and analyses the debt paying ability,operation ability,profitability and development ability of the enterprise through the analysis of financial indicators,as well as the analysis of the enterprise’s market size and innovation ability through the analysis of non-financial indicators to prove the value of this merger and acquisition.Finally through the summary and the induction,obtains the correlation enlightenment.

关 键 词：企业并购 并购动因 价值效应 

分 类 号：F27[经济管理—企业管理]