上市公司并购重组税务与财务协同效应分析  

Analysis of tax management and financial synergy in mergers and acquisitions of listed companies

作　　者：王艳娜 Wang Yanna(Guangxi Liugong Machinery Co.,Ltd.,Liuzhou,Guangxi,545007)

机构地区：[1]广西柳工机械股份有限公司,广西柳州545007

出　　处：《市场周刊》2025年第9期119-122,共4页Market Weekly

摘　　要：在全球化竞争加剧的当下,上市公司并购重组成为企业扩张与升级的重要途径。但此过程伴随着复杂的税务与财务管理挑战,对并购成败及企业长远发展影响深远。文章从并购重组的设立、经营、退出三个阶段财税成本切入,深入剖析税务管理与财务协同效应的关键作用。旨在揭示税务管理、财务整合及风险管理对并购效益的积极影响,为上市公司提供科学的并购决策依据,促进其优化资源配置,实现并购重组的财务与税务双重协同效应,助力企业稳健发展。In the current era of intensified global competition,mergers and acquisitions of listed companies have become an important way for enterprises to expand and upgrade.But this process is accompanied by complex tax and financial management challenges,which have a profound impact on the success or failure of mergers and acquisitions and the long-term development of enterprises.This article starts from the three stages of establishment,operation,and exit of mergers and acquisitions in terms of financial and tax costs,and deeply analyzes the key role of tax management and financial synergy.This study aims to reveal the positive impact of tax management,financial integration,and risk management on the efficiency of mergers and acquisitions,to provide scientific decision-making basis for listed com-panies in mergers and acquisitions,promote optimized resource allocation,achieve dual synergy effects of finance and taxation in mergers and acquisitions,and help enterprises develop steadily.

关 键 词：上市公司 并购重组 税务管理 财务协同效应 

分 类 号：F275.4[经济管理—企业管理]