本文選題：上市公司 + 并購(gòu)��； 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：2008年金融危機(jī)后,國(guó)外資本市場(chǎng)受到了很大的沖擊,很多上市公司紛紛陷入經(jīng)營(yíng)困境,而這卻給了我國(guó)上市公司發(fā)展壯大提供了難得的機(jī)會(huì)。現(xiàn)階段中國(guó)上市公司化工行業(yè)正加快腳步,通過并購(gòu)實(shí)現(xiàn)戰(zhàn)略目標(biāo)。在已經(jīng)發(fā)生的國(guó)內(nèi)化工上市公司之中并購(gòu)的案例里面,有些成功了同樣也有些失敗了。并購(gòu)公司在理論層面的研究、策略層面的方法及程序?qū)用娴牟倏v對(duì)比之下還有不小的差距,追其原因,由于我國(guó)較國(guó)外資本市場(chǎng)起步較晚。財(cái)務(wù)問題便成為并購(gòu)中最核心與最焦點(diǎn)的問題。因此,將上市公司的并購(gòu)程序中存在的一系列財(cái)務(wù)問題作為課題研究有著重大的理論意義及切實(shí)的現(xiàn)存意義。本文對(duì)R上市公司并購(gòu)S公司中的估值、支付方式和并購(gòu)后績(jī)效等主要財(cái)務(wù)問題,進(jìn)行深入研究,通過R上市公司在并購(gòu)中的做法,對(duì)其他上市公司并購(gòu)提供借鑒�，F(xiàn)有關(guān)于企業(yè)并購(gòu)財(cái)務(wù)問題的研究成果雖然很多,但是以我國(guó)上市公司中化工行業(yè)為對(duì)象來研究并購(gòu)中的財(cái)務(wù)問題的案例卻很少見。希望通過本文的研究能夠?qū)ξ覈?guó)其他上市公司并購(gòu)有所借鑒,優(yōu)化上市公司并購(gòu)的效果,實(shí)現(xiàn)完美并購(gòu)。本文的邏輯框架為以下五部分:第一部分緒論介紹了課題研究的大背景及現(xiàn)在國(guó)內(nèi)外市場(chǎng)情況并提出了研究的思路;第二部分闡釋了上市公司并購(gòu)的概念并給予界定,將案例的研究范圍明確,同時(shí)對(duì)其動(dòng)因給予了邏輯分析;第三部分將以R上市公司為例對(duì)并購(gòu)雙方概況、并購(gòu)流程和并購(gòu)動(dòng)機(jī)進(jìn)行概述;第四部分通過對(duì)R上市公司并購(gòu)中的估值、支付方式、財(cái)務(wù)后績(jī)效等財(cái)務(wù)問題進(jìn)行分析,并得到對(duì)其他公司并購(gòu)的啟示;第五部分總結(jié)案例,得出結(jié)論,指出本案例分析的不足。本文的研究方式是將理論與案例相結(jié)合,角度新穎,研究成果具有一定的實(shí)用價(jià)值。
[Abstract]:After the financial crisis in 2008, the foreign capital market has been greatly impacted, many listed companies have fallen into management difficulties, but this has provided a rare opportunity for the development and growth of listed companies in China.At this stage, the chemical industry of listed companies in China is speeding up the pace, through mergers and acquisitions to achieve strategic objectives.Among the mergers and acquisitions that have taken place among listed domestic chemical companies, some have succeeded and some have failed.M & A companies in the theoretical level, the strategic level of methods and procedures under the comparison of manipulation, there is a large gap, to catch up with the reasons, because our country than the foreign capital market started later.Financial problems have become the core and focus of M & A.Therefore, it is of great theoretical and practical significance to study a series of financial problems in the process of M & A of listed companies.This paper makes an in-depth study on the main financial problems of R listed companies in M & A of S Company, such as valuation, payment mode and performance after M & A, and provides reference for M & A of other listed companies through the practice of M & A of R listed companies.Although there are a lot of research achievements on the financial problems of M & A, it is rare to study the financial problems in M & A by taking the chemical industry of listed companies in China as the object.It is hoped that the research in this paper can be used for reference to other listed companies in our country, optimize the effect of M & A of listed companies, and realize perfect M & A.The logical framework of this paper is as follows: the first part introduces the background of the research and the domestic and foreign market situation and puts forward the research ideas; the second part explains the concept of M & A of listed companies and gives the definition.The scope of the case study is clear, at the same time, it gives a logical analysis of the motivation. The third part will take R listed company as an example to summarize the general situation of M & A, M & A process and M & A motivation.The fourth part analyzes the financial problems of R listed companies in M & A, such as valuation, payment method, financial performance and so on, and gets the enlightenment to other companies'M & A; the fifth part summarizes the case, draws the conclusion,The deficiency of this case analysis is pointed out.The research method of this paper is to combine theory with case, the angle is novel, the research result has certain practical value.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.7;F406.7;F832.51

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