本文選題：企業(yè)并購 + 目標(biāo)企業(yè)�。� 參考：《蘭州理工大學(xué)》2013年碩士論文

【摘要】：企業(yè)并購包括兼并和收購,它是企業(yè)進(jìn)行資本運(yùn)作的主要方式,也是企業(yè)實(shí)現(xiàn)快速擴(kuò)張的重要途徑之一,企業(yè)只有不斷的發(fā)展,才能在激烈的市場競爭中生存下去。通常,企業(yè)發(fā)展有兩條途徑：一是內(nèi)部資本的積累；二是并購。內(nèi)部資本的積累是漸進(jìn)式的發(fā)展,而企業(yè)要實(shí)現(xiàn)跳躍式的發(fā)展則通過并購帶來的效率會(huì)更高。 本文的研究是基于工作實(shí)務(wù)中的并購案例,通過成功案例與失敗案例的分析對并購的過程包括：目標(biāo)企業(yè)的選擇、估值方法的采用、并購后存在的問題及整合的措施等進(jìn)行了分析和總結(jié),說明成功并購并非偶然,需并購企業(yè)在并購前對目標(biāo)公司深入而細(xì)致的盡職調(diào)查以及實(shí)現(xiàn)并購后并購雙方在磨合中不斷的統(tǒng)一和成長；失敗也并非必然,企業(yè)并購特別是基于業(yè)務(wù)聯(lián)合方面的并購,要注重對人力資源及企業(yè)文化方面的整合。強(qiáng)調(diào)了并購磨合期中并購雙方要“顧大局,謀發(fā)展”、坦誠相待,積極溝通促進(jìn)整合,才能實(shí)現(xiàn)最終的戰(zhàn)略目標(biāo)。并通過闡述成功案例并購后產(chǎn)生的績效,驗(yàn)證企業(yè)并購在促進(jìn)企業(yè)發(fā)展中的重要性。 本文不僅是對自己實(shí)際并購案例業(yè)務(wù)的一個(gè)總結(jié),為以后開展并購業(yè)務(wù)做出積累,也為國內(nèi)其他并購業(yè)務(wù)提供了參考。
[Abstract]:M & A includes mergers and acquisitions, which is the main way of capital operation and one of the important ways for enterprises to achieve rapid expansion. Only with continuous development, enterprises can survive in the fierce market competition. Usually, there are two ways to develop enterprises: one is the accumulation of internal capital; the other is mergers and acquisitions. The accumulation of internal capital is a gradual development, and the enterprise will achieve leapfrog development through mergers and acquisitions will bring higher efficiency. The research of this paper is based on the M & A cases in the work practice. Through the analysis of the successful cases and the failure cases, the process of M & A includes: the choice of the target enterprise, the adoption of the valuation method, The problems existing after merger and acquisition and the measures of integration are analyzed and summarized, which shows that successful merger and acquisition is not accidental. It is necessary for M & A enterprises to conduct thorough and meticulous due diligence on the target companies before M & A and to realize the unification and growth of both sides in the running-in after M & A. Failure is not inevitable. M & A, especially M & A based on business combination, is not inevitable. Pay attention to the integration of human resources and corporate culture. It is emphasized that in the running-in period of M & A, both sides should "take into account the overall situation and seek development", treat each other honestly and communicate positively to promote integration in order to achieve the ultimate strategic goal. By expounding the performance of successful M & A, the importance of M & A in promoting the development of enterprises is verified. This paper is not only a summary of my actual M & A cases, but also a reference for other domestic M & A businesses.
【學(xué)位授予單位】：蘭州理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.6;F271

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 劉安民;;并購重組中的目標(biāo)企業(yè)選擇問題研究[J];長春理工大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2009年05期

2 張海帆;;基于我國新會(huì)計(jì)準(zhǔn)則企業(yè)并購的會(huì)計(jì)處理方法的探討[J];財(cái)經(jīng)界(學(xué)術(shù)版);2010年08期

3 王牛牛;;關(guān)于企業(yè)并購會(huì)計(jì)處理方法探析[J];財(cái)經(jīng)界(學(xué)術(shù)版);2011年12期

4 陶瑞;劉東;;企業(yè)并購失敗的原因分析[J];技術(shù)經(jīng)濟(jì)與管理研究;2012年01期

5 王焯;;上市公司并購動(dòng)因理論與評述[J];遼寧行政學(xué)院學(xué)報(bào);2006年02期

6 禹海慧;;基于倫理視野下企業(yè)并購中的人力資源整合框架[J];企業(yè)經(jīng)濟(jì);2012年02期

7 秦華;;關(guān)于企業(yè)并購的理論研究[J];企業(yè)導(dǎo)報(bào);2012年06期

8 丁雙元;;關(guān)于購買法和權(quán)益結(jié)合法的比較分析[J];武漢船舶職業(yè)技術(shù)學(xué)院學(xué)報(bào);2009年05期

9 劉春煜;劉春慧;;淺析中國企業(yè)跨國并購存在的問題及對策[J];中國商貿(mào);2012年02期

10 王占峰;;企業(yè)價(jià)值估值內(nèi)涵及方法[J];中國總會(huì)計(jì)師;2010年11期

，

本文編號：1818241