煤炭企业并购财务协同效应思考

财务协同效应是指并购给企业财务方面带来的效益,从税法、会计准则、资本利用等方面,分析了煤炭企业并购所产生的财务协同效应,提出了煤炭企业并购财务协同效应还应从准备工作、财务风险规避、专业团队操作和全方位整合等方面进行完善。

Consideration on Financial Synergy Effect of Merger and Acquisition in Coal Enterprises

A financial synergy effect means the benefit to the financial aspects of the enterprises from the merger and acquisition. From the tax law, accounting criterions, capital utilization and other aspects, the paper analyzed the financial synergy effect from the merger and acquisition of the coal enterprises. The paper pointed out that the financial synergy effect from the merger and acquisition of the coal enterprises should be improved from the preparation work, financial risk avoided, professional team operation and full directional integration and other aspects.