远大医药技术型并购对企业绩效的影响研究  

Impact of Technology-Based Mergers and Acquisitions on Corporate Performance in Far Eastern Pharmaceuticals

作　　者：何梓源 He Ziyuan(Qinghai Minzu University,Xining Qinghai 810007,China)

机构地区：[1]青海民族大学,青海西宁810007

出　　处：《现代工业经济和信息化》2025年第3期211-213,216,共4页Modern Industrial Economy and Informationization

基　　金：青海民族大学2024年研究生创新项目(65M2024196)。

摘　　要：以远大医药集团有限公司对湖北省八峰药化股份有限公司的并购为研究对象,通过运用熵值法和熵权TOPSIS法对远大医药集团有限公司并购前后的创新绩效和财务绩效进行对比分析,发现技术型并购对企业的财务绩效有一定的促进作用,但是也存在一些问题;技术型并购对创新绩效有很显著的促进作用。最后针对企业的问题提出了建议,包括优化资本结构、控制研发支出和优化并购策略。Taking the merger and acquisition of Hubei Bafeng by Yuanda Pharmaceutical as the research object,the innovation performance and financial performance of Yuanda Pharmaceutical before and after the merger and acquisition are compared and analysed by using the entropy value method and entropy weight TOPSIS method,and it is found that the technology-based merger and acquisition has a certain role in promoting the financial performance of the enterprise,but there are some problems;the technology-based merger and acquisition has a very significant role in promoting the innovation performance.Finally,several suggestions are put forward for the enterprise's problems:optimising capital structure,controlling R&D expenditures,and optimising M&A strategy.

关 键 词：财务绩效 创新绩效 熵值法 熵权TOPSIS法 

分 类 号：F426[经济管理—产业经济]