本文選題：跨國(guó)并購(gòu) + 跨國(guó)并購(gòu)績(jī)效評(píng)價(jià)��； 參考：《廣東工業(yè)大學(xué)》2017年碩士論文

【摘要】：企業(yè)跨國(guó)并購(gòu)活動(dòng)是市場(chǎng)經(jīng)濟(jì)深入發(fā)展的產(chǎn)物,作為企業(yè)發(fā)展過(guò)程的戰(zhàn)略決策,能夠幫助企業(yè)實(shí)現(xiàn)業(yè)務(wù)多元化,經(jīng)營(yíng)國(guó)際化,成為助力企業(yè)跨越式發(fā)展的有效手段。隨著我國(guó)經(jīng)濟(jì)發(fā)展水平的不斷提高,經(jīng)濟(jì)總量不斷增大,綜合國(guó)力顯著提升,國(guó)家政策的支持扶助,我國(guó)企業(yè)加快了對(duì)外擴(kuò)張的步伐,跨國(guó)并購(gòu)事例逐年遞增,并購(gòu)金額越來(lái)越大,引起了學(xué)術(shù)界與實(shí)務(wù)界的強(qiáng)烈關(guān)注。機(jī)遇往往伴隨著風(fēng)險(xiǎn),并購(gòu)的效果往往具有很大的不確定性,并不是所有跨國(guó)并購(gòu)行為都能對(duì)企業(yè)績(jī)效產(chǎn)生正影響。因此我們需要用科學(xué)有效的方法衡量企業(yè)并購(gòu)前后的績(jī)效,以此來(lái)判斷企業(yè)并購(gòu)是否功,也可以借此指導(dǎo)公司的并購(gòu)行為,促進(jìn)企業(yè)以較低成本高效地進(jìn)行并購(gòu)活動(dòng)。本文共分為五部分:第一部分主要說(shuō)明研究背景、研究意義與目的,國(guó)內(nèi)外研究現(xiàn)狀;第二部分主要闡述了跨國(guó)并購(gòu)績(jī)效的基本理論,企業(yè)跨國(guó)并購(gòu)的目的、特點(diǎn),跨國(guó)并購(gòu)的績(jī)效及其影響因素,重點(diǎn)闡述EVA法的含義、理論依據(jù)與方法,為后面部分奠定理論基礎(chǔ);第三部分主要介紹雙匯跨國(guó)并購(gòu)史密斯菲爾德的過(guò)程,并分析雙匯跨國(guó)并購(gòu)的背景、動(dòng)因與特點(diǎn);第四部分主要闡述基于EVA的雙匯跨國(guó)并購(gòu)績(jī)效評(píng)價(jià)指標(biāo),并較詳細(xì)系統(tǒng)的分析了雙匯跨國(guó)并購(gòu)前后的績(jī)效、并購(gòu)后產(chǎn)生的經(jīng)濟(jì)效果,以及影響并購(gòu)績(jī)效的因素;第五部分主要根據(jù)雙匯跨國(guó)并購(gòu)績(jī)效的案例分析,以及從該案例得到的啟示,針對(duì)性提出了提高企業(yè)跨國(guó)并購(gòu)績(jī)效的建議。
[Abstract]:Cross-border M & A is the product of the deep development of market economy. As a strategic decision in the process of enterprise development, it can help enterprises to achieve business diversification, business internationalization, and become an effective means to help enterprises develop by leaps and bounds. With the continuous improvement of the level of our country's economic development, the constant increase of the total economic volume, the remarkable improvement of the overall national strength, and the support and support of national policies, our enterprises have accelerated the pace of external expansion, and the cases of cross-border mergers and acquisitions have been increasing year by year. The increasing amount of M & A has aroused the strong concern of the academic and practical circles. Opportunities are often accompanied by risks, the effect of M & A is often uncertain, not all cross-border M & A can have a positive impact on corporate performance. Therefore, we need to use scientific and effective methods to measure the performance of enterprises before and after mergers and acquisitions, in order to judge whether mergers and acquisitions are successful or not, and to guide the M & A behavior of companies, and to promote enterprises to conduct M & A activities with lower cost and efficiency. This paper is divided into five parts: the first part mainly explains the research background, research significance and purpose, domestic and foreign research status; the second part mainly describes the basic theory of cross-border M & A performance, the purpose and characteristics of cross-border M & A. The performance of cross-border M & A and its influencing factors, especially the meaning, theoretical basis and method of EVA method, lay a theoretical foundation for the latter part. The third part mainly introduces the process of Shuanghui cross-border merger and acquisition of Smithfield. The fourth part mainly expounds the performance evaluation index of Shuanghui cross-border M & A based on EVA, and systematically analyzes the performance before and after Shuanghui cross-border M & A, and the economic effect after M & A. The fifth part mainly according to the case analysis of Shuanghui cross-border M & A performance, and the inspiration from the case, put forward suggestions to improve the performance of cross-border M & A.
【學(xué)位授予單位】：廣東工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F271;F426.82

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