| 中国医药上市公司并购绩效衡量——基于DEA的分析 |
| |
| 引用本文： | 李栋华,邱岚,卞鹰. 中国医药上市公司并购绩效衡量——基于DEA的分析[J]. 改革与战略, 2008, 24(10) |
| |
| 作者姓名： | 李栋华 邱岚 卞鹰 |
| |
| 作者单位： | 澳门大学中华医药研究院,澳门,500400;北京师范大学珠海分校,广东,珠海,519000 |
| |
| 摘 要： | 对并购绩效的评价是公司并购的一项重要内容.文章将DEA方法引入到对公司并购绩效的评价中,以我国医药上市公司为对象,对样本公司并购前后运营绩效进行全面评价.研究表明,并购当年及并购后的前三年公司运营绩效呈下降趋势,第四年才有所改观.总体上看,并购后公司整体运营绩效相对于并购前有显著的下降,并购降低了公司的运营效率.
|
| 关 键 词： | 医药上市公司 并购 数据包络分析(DEA) 运营效率 |
The M & A Performance of the Listing Medical Companies in China--Based on DEA Analysis |
| |
| Li Donghua,Qiu Lan,Bian Ying. The M & A Performance of the Listing Medical Companies in China--Based on DEA Analysis[J]. Reformation & Strategy, 2008, 24(10) |
| |
| Authors: | Li Donghua Qiu Lan Bian Ying |
| |
| Affiliation: | Li Donghua 1,Qiu Lan 2,Bian Ying (1.Chinese Traditional Medicine Institute,University of Macao,Macao 500400,2. Zhuhai School,Beijing Normal University,Zhuhai,Guangdong 519000) |
| |
| Abstract: | The evaluation of performance is an important content of company M & A. this paper introduces the DEA method into the evaluation of M & A performance in the companies, by taking the listing medical companies as example, makes a whole evaluation on the companies' performance before and after M & A. the result shows that the year of M & A and the after three years, the performance of company is downhill and turn better in the fourth year. From the whole, the performance of companies' operation is downwards af... |
| |
| Keywords: | listing medical companies M & A DEA operation rate |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
