| 国企并购重组中的财务风险及其防范 |
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| 引用本文： | 牛成喆,彭迪,甘婷. 国企并购重组中的财务风险及其防范[J]. 商业研究, 2009, 0(6) |
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| 作者姓名： | 牛成喆 彭迪 甘婷 |
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| 作者单位： | 兰州理工大学,国际经济管理学院,兰州,730050 |
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| 基金项目： | 兰州理工大学科研基金 |
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| 摘 要： | 企业通过重组其竞争对手的途径成为巨型企业是现代企业发展史上的一个突出现象。就我国而言,企业并购还有其特殊的作用:推动国有企业的体制改革,以期实现与国际先进的企业管理模式接轨,最终将国有企业做强做大。目前,国有企业改革已取得实质性重大进展,尽管还有一些攻坚任务,但国企改革最困难的时期已经过去,建立现代企业制度已是国企改革的既定方向。
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| 关 键 词： | 国企并购 财务风险 企业价值评估 |
On Financial Risks During the Merger of SOEs |
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| NIU Cheng-zhe,PENG Di,GAN Ting. On Financial Risks During the Merger of SOEs[J]. Commercial Research, 2009, 0(6) |
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| Authors: | NIU Cheng-zhe PENG Di GAN Ting |
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| Affiliation: | NIU Chen-zhe,PENG Di,GAN Ting (School of International Economics , Management,Lanzhou University of Technology,Lanzhou 730050,China) |
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| Abstract: | It is a prominent phenomenon in modern economic history that enterprises become huge corporations through Merger and Acquisition(M&A).In China,M&A has its special functions of promoting the system reform in the state-owned enterprises so as to gear with the international advanced enterprise management model.This paper analyses the financial risks during the M&A of the SOEs.It is assumed that the reform of the SOEs should focus on the innovation of modern corporate system. |
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| Keywords: | M&A of SOEs finance risk assessment of enterprises′ value |
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