企业并购中的财务分析

本文以财务报表分析框架为依托,论述了评价企业并购整个过程当中所涉及的财务分析,为企业内外部利益相关者客观的评价企业的并购行为提供了一个框架.为企业并购中目标方的选择,以及并购后期经营绩效的评价都给出了相应的财务分析方法选择.

Research on Financial Analysis in Corporate Merger and Acquisition

Based on financial statement analysis framework,this paper discusses financial analysis mentioned in the whole evaluation of corporate merger and acquisition,offering a framework for stakeholders in and out of enterprise objectively evaluating of the aim in corporate merger and acquisition,and corresponding choice of financial analysis of evaluation of performance in post-acquisition.