企业并购绩效评价体系设计研究

企业并购绩效评价是企业并购战略得以实现的重要步骤,而目前的绩效评价研究一般集中在企业和经营管理层面,很少涉及并购绩效评价的系统论述。基于此,本文首先界定了并购绩效评价的概念,指出并购绩效评价体系的内容及层次性特征,然后设计了企业并购绩效评价的程序并着重论述了其评价过程。在并购盛行的全球环境下,希望本文对我国企业并购绩效的研究有所贡献。

Study of Design for the Performance Evaluation System of M & A in Enterprises

Current studies of performance evaluation generally concentrate on the aspects of enterprise and management and few studies discuss the performance evaluation of M&Asystematically. Because of this,this paper defines the concept of performance evaluation of M&A at first,and then points out the contents of the system of performance evaluation of M&A and its level nature characteristic. Finally, it designs the procedure of performance evaluation of M&A and discusses the course emphatically. Under the global environment in vogue of M&A,this paper is contributed to the research of performance evaluation of M&A in our country.