| 外资并购的经营绩效分析 |
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| 引用本文： | 李梅. 外资并购的经营绩效分析[J]. 财贸研究, 2008, 19(6) |
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| 作者姓名： | 李梅 |
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| 作者单位： | 武汉大学经济与管理学院,湖北,武汉,430072 |
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| 基金项目： | 国家自然科学基金项目"我国上市公司纵向并购的战略动因与经营绩效分析" ， 国家自然科学基金项目"全球价值链背景下‘中国制造'国际竞争力的评价及升级策略研究" ， 国家社会科学基金项目"全球价值链背景下产业国际竞争力的二维评价及演化研究" |
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| 摘 要： | 以2000—2004年间发生的外资并购和国内并购事件为样本,运用会计研究法对外资并购和国内并购的经营绩效进行了比较研究。研究结果表明,我国上市公司被外资并购后虽然短期绩效未能改善,但并购后2到3年绩效有一定的提高。被国内公司并购的上市公司其绩效却有一定程度的恶化。研究还发现,外资并购方式及并购后外资是否控股对外资并购的经营绩效都有一定的影响。
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| 关 键 词： | 外资并购 国内并购 经营绩效 |
An Empirical Study on the Financial Performance of Foreign Acquisitions in China |
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| LI Mei. An Empirical Study on the Financial Performance of Foreign Acquisitions in China[J]. Finance and Trade Research, 2008, 19(6) |
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| Authors: | LI Mei |
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| Abstract: | This paper examines the financial performance of foreign acquisitions and domestic acquisitions in China during 2000 and 2004 with accounting-based measures.The result suggests that the financial performance of Chinese targets acquired by foreign capital has been improved in the second or third year after acquisition while domestic acquisitions haven't.This paper also finds out that M&A patterns and foreign capital's holdings of the company have effect on the financial performance of foreign acquisitions to an extent. |
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| Keywords: | foreign acquisitions domestic acquisitions financial performance |
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