| 企业并购的财务效应分析 |
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| 引用本文： | 卢双娥.企业并购的财务效应分析[J].企业技术开发,2005,24(11):52-54. |
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| 作者姓名： | 卢双娥 |
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| 作者单位： | 湖南商学院会计系,湖南长沙410205 |
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| 摘 要： | 作为一项重要的资本经营活动,并购的直接动力源于追求资本的最大增值,即财务协同效应。不同的并购形式,产生不同的并购效应,导致不同的并购结果。文章从财务角度对企业并购实务中的财务效应做了正反两方面的探讨,对提高企业并购成效具有一定现实意义。
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| 关 键 词： | 并购 财务效应 分析 |
| 文章编号： | 1006-8937（2005）11-0052-03 |
| 收稿时间： | 2005-07-21 |
| 修稿时间： | 2005年7月21日 |
Financial effect analysis for enterprises' merger and acquisition |
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| LU Shuang-e.Financial effect analysis for enterprises'''' merger and acquisition[J].Technological Development of Enterprise,2005,24(11):52-54. |
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| Authors: | LU Shuang-e |
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| Institution: | Accounting Department, Hunan Business College, Changsha, Hunan 410205, China |
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| Abstract: | As an important capital operating activity,the direct motivity of Merger and Acquisition(M&A)comes from pursuing the biggest appreciation that is finance cooperating effect.The form and the manner of M&A are different, which finally result in different effects and consequences of M&A. From the perspective of finance, this paper discusses the financial effect in enterprises' practice of M&A in both positive and negative aspects. It has some practical meaning to the improvement of the effect of enterprises' M&A. |
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| Keywords: | merger and acquisition financial effect analysis |
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