中公教育投资策略与EVA财务绩效评价  

Zhonggong Education Investment Strategy and EVA Financial Performance Evaluation

作　　者：邱妍 熊薇 吴燕丽 秦欣梅[1] 徐梅[1] 

机构地区：[1]南昌大学科学技术学院,江西 南昌

出　　处：《国际会计前沿》2021年第3期44-53,共10页Frontiers of International Accounting

摘　　要：随着我国经济的崛起,上市成为企业选择扩大市场份额不可避免的途径,而在我国常规途径上市条件相当严苛,借壳上市则成为了企业家更为青睐的上市方法。本文主要通过中公教育对亚夏汽车借壳交易的投资扩张战略的动因、并购扩张的过程和并购后对赌协议完成情况做为投资策略背景,通过中公教育上市前后的EVA数据指标,分析评价中公教育上市策略对公司未来发展影响。With the rise of China’s economy,listing has become an inevitable way for enterprises to choose to expand marketshare. However, in China, the conditions of conventional way of listing arevery strict, and backdoor listing has become a preferred listing method forentrepreneurs. This paper mainly analyzes and evaluates the influence ofZhonggong Education’s listing strategy on the company’s future developmentthrough the background of the investment strategy of Zhonggong Education’sbackdoor transaction of Yaxia Automobile, the process of merger and acquisitionexpansion and the completion of the betting agreement after the merger

关 键 词：中公教育 投资扩张策略 EVA 

分 类 号：F27[经济管理—企业管理]