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熵变:企业并购的动因分析
引用本文:周爱香,彭兰香.熵变:企业并购的动因分析[J].财会通讯,2006(1).
作者姓名:周爱香  彭兰香
作者单位:暨南大学管理学院 广东广州528000(周爱香),浙江财经学院 浙江杭州310012(彭兰香)
摘    要:本文简要地评述了国内外学者对企业并购的理论与应用文献。在前辈们的基础上,文章从企业的管理性质——耗散结构入手,解析了企业并购的动因是追求企业的熵变为负。在熵变为负的情况下,企业向社会输入负熵,社会支持企业回报负熵,两者在组成一个开放系统的基础下,达到双赢。

关 键 词:并购  负熵  熵变  熵增

The entropy changes: The enterprise and buys agent analysis
Zhou Aixiang Peng Lanxiang.The entropy changes: The enterprise and buys agent analysis[J].Communication of Finance and Accounting,2006(1).
Authors:Zhou Aixiang Peng Lanxiang
Abstract:This article briefly narrated and commented the domestic and foreign scholars the theory and the application literature which and buys to the enterprise. In the seniors foundation, the article obtained from enterprise's management nature diffusion structure, has analyzed the agent which the enterprise and bought is pursues the enterprise the entropy to become negative. Becomes in the negative situation in the entropy,the enterprise inputs the negative entropy to the society, the society supports the enterprise to repay the negative entropy, the two in composes a open system under the foundation, achieved double wins.
Keywords:And buys Negative entropy The entropy changes The entropy increases
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