| 买壳上市绩效评价--新太科技收购远洋渔业的案例分析 |
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| 引用本文： | 李秀斌,朱渝梅.买壳上市绩效评价--新太科技收购远洋渔业的案例分析[J].广东经济管理学院学报,2004,19(5):40-43,48. |
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| 作者姓名： | 李秀斌 朱渝梅 |
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| 作者单位： | 1. 中山大学管理学院,广东,广州,510275
2. 广州珠江实业开发股份有限公司,广东,广州,510600 |
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| 基金项目： | 本研究是国家自然科学基金资助项目(70172022)的阶段性成果. |
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| 摘 要： | 文章在详细分析新太科技收购远洋渔业案例的基础上，初步探讨了买壳上市这种并购方式的绩效评价方法。研究发现，共同价值是双方实现各自并购战略目标的基础，企业并购收益需要经过一段时期才能实现。买壳方在实现间接上市的过程中，如果忽略成本控制，则会在一定程度上牺牲企业的长期发展能力。要实现整体经营业绩的提高，必须提高主营业务水平，改善资本结构。
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| 关 键 词： | 买壳上市 战略并购 绩效评价 |
| 文章编号： | 1672-4100(2004)05-0040-04 |
| 修稿时间： | 2004年5月9日 |
Profit Appraisal of Going Public Through a Reverse Merger |
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| LI Xiubin,Zhu Yumei.Profit Appraisal of Going Public Through a Reverse Merger[J].Journal of Guangdong Institute of Business Administration,2004,19(5):40-43,48. |
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| Authors: | LI Xiubin Zhu Yumei |
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| Abstract: | The paper through the detailed analysis of the case of XINTAI TECH purchasing YUANYANG FISHERY expounds the methods of profit appraisal of going public through a reverse merger. It points out that mutual value is the base for the parties to merge. The profit of the merged enterprise will not be made until a certain period of time. In the process of going public indirectly,the merger will sacrifice the long-term development ability of the firm if it neglect cost control. To enhance the whole profit,it must promote its major services and improve its capital structure. |
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| Keywords: | going public through a reverse merger strategic merge appraisal of profit |
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