| 旅游上市公司并购绩效分析——以桂林旅游股份有限公司收购桂林漓江大瀑布饭店为例 |
| |
| 引用本文： | 李凯华.旅游上市公司并购绩效分析——以桂林旅游股份有限公司收购桂林漓江大瀑布饭店为例[J].桂林旅游高等专科学校学报,2012,5(3):50-55. |
| |
| 作者姓名： | 李凯华 |
| |
| 作者单位： | 桂林旅游高等专科学校酒店管理系,广西桂林,541006 |
| |
| 摘 要： | 随着我国资本市场的逐步建立和完善，旅游企业越来越重视并购这种资本运作的手段．企业并购的初衷是通过并购实现企业的发展目标，为企业创造价值，但企业并购能否达到预期目标仍需对并购的绩效进行深入研究．
|
| 关 键 词： | 旅游上市公司 并购绩效分析 会计资料研究法 案例分析 |
Analysis on M＆ A Performance of China＇s Tourism Listed Companies --Case Analysis on Guilin Tourism Co. , LTD Purchased Guilin Lijiang Waterfall Hotel |
| |
| LI Kai-hua.Analysis on M＆ A Performance of China＇s Tourism Listed Companies --Case Analysis on Guilin Tourism Co. , LTD Purchased Guilin Lijiang Waterfall Hotel[J].Journal of Guilin Institute of Tourism,2012,5(3):50-55. |
| |
| Authors: | LI Kai-hua |
| |
| Institution: | LI Kai-hua ( Guilin Institute of Tourism, Cruilin 541006, China) |
| |
| Abstract: | With the establishment and improvement of Chinas capital market, tourism enterprises pay more and more attention to Mergers and Acquisitions （M＆A）, which works as an important means of capital operation. The original intention of M＆A is to achieve the enterprise＇s development goal and to create value for the enterprise. Whether the enterprise＇s merger achieves the expected targets still needs further research on the M＆A Performance. |
| |
| Keywords: | tourism listed companies analysis on mergers and acquisitions performance accounting material methodology case analysis |
| 本文献已被 维普 万方数据 等数据库收录！ |
