企业绿色并购财务绩效分析——以A公司并购B公司为例  

Analysis on the Financial Performance of Corporate Green M&A:A Case Study of Company A Acquiring Company B

作　　者：王怡然 WANG Yiran(School of Economics and Management,Harbin Normal University,Harbin 150000,China)

机构地区：[1]哈尔滨师范大学经济与管理学院,黑龙江哈尔滨150000

出　　处：《商业观察》2025年第11期47-50,54,共5页BUSINESS OBSERVATION

摘　　要：文章以A公司并购B公司为例,对企业绿色并购绩效进行分析,阐述了企业绿色并购的背景与意义,并分析选取该案例的原因。通过介绍A公司与B公司的发展历程、业务范围,详细分析A公司并购B公司的过程。从盈利、营运、偿债、发展这四大能力构建指标,采用熵权TOPSIS法分析了A在2018—2022年绿色并购前后企业财务绩效的变化情况[1],文章发现绿色并购提升了A公司的四大能力。通过分析得出A公司并购B公司是成功的企业绿色并购案例,为我国能源行业绿色转型提供成功的范例,并对未来企业绿色并购提出建议。This paper takes Company A acquiring Company B as an example to analyze the performance of corporate green M&A.This paper expounds the background and significance of green M&A and analyzes the reasons for choosing this case.By introducing the development history and business scope of Company A and Company B,the process of Company A acquiring Company B is analyzed in detail.Based on the four capabilities of profitability,operation,debt repayment and development,the index is constructed,and the entropy weight TOPSIS method is used to analyze the changes in the financial performance of Company Company A before and after green M&A from 2018 to 2022[1].It is found that the four major capabilities of Company A have been improved through green M&A.Through the analysis,it is concluded that Company A acquiring Company B is a successful case of green M&A,which provides an example for the green transformation of China's energy industry,and puts forward suggestions for the future green M&A.

关 键 词：绿色并购 财务绩效 熵权TOPSIS 

分 类 号：F275[经济管理—企业管理]