并购绩效评价研究  

Research on M&A Performance Evaluation

作　　者：邓蕃 DENG Fan(East China University of Technology(Nanchang Campus),Nanchang 330006,China)

机构地区：[1]东华理工大学(南昌校区),南昌330006

出　　处：《价值工程》2020年第8期181-183,共3页Value Engineering

摘　　要：在企业并购中建立起全面的绩效评价体系至关重要,而目前还不能确定一种可以准确、合理、全面地评价并购绩效的方法。基于此,本文尝试利用事件研究法、会计指标法与因子分析模型构建一套较为全面的并购绩效评价体系。It is important to establish a comprehensive performance evaluation system in corporate mergers and acquisitions,but it is not yet possible to determine a method that can accurately,reasonably and comprehensively evaluate the performance of mergers and acquisitions.Based on this,this article attempts to build a more comprehensive M&A performance evaluation system using the event research method,accounting index method and factor analysis model.

关 键 词：并购绩效 事件研究法 会计指标法 

分 类 号：F271[经济管理—企业管理]