本文關(guān)鍵詞： 協(xié)同效應(yīng) 平衡計分卡 星辰計劃　出處：《財會通訊》2015年32期 　論文類型：期刊論文

【摘要】：本文將平衡計分卡與并購協(xié)同效應(yīng)相結(jié)合,分析二者間的關(guān)系,在此基礎(chǔ)上建立基于平衡計分卡的航空公司并購績效指標(biāo)體系,并以國航星辰計劃為例進(jìn)行實(shí)證分析,得出國航通過星辰計劃獲得并購協(xié)同效應(yīng)。通過平衡計分卡對企業(yè)并購績效進(jìn)行評價,將并購的評價結(jié)果與并購協(xié)同效應(yīng)相結(jié)合,可以對企業(yè)并購績效進(jìn)行管理,以提高并購效率,使并購后達(dá)到企業(yè)價值最大化。
[Abstract]:This paper combines the balanced Scorecard with the synergy effect of M & A, analyzes the relationship between the two, and establishes the performance index system of airline M & A based on the balanced Scorecard, and takes Air China Star Plan as an example to carry on the empirical analysis. Through the balanced scorecard to evaluate the performance of M & A, combining the evaluation results of M & A with the synergistic effect of M & A, we can manage the performance of M & A. In order to improve the efficiency of mergers and acquisitions, to maximize the value of enterprises after mergers and acquisitions.
【作者單位】： 中國民航大學(xué)經(jīng)濟(jì)與管理學(xué)院;
【基金】：中國民航大學(xué)科研啟動基金項(xiàng)目“中國民航企業(yè)資本運(yùn)作與并購重組研究”階段性研究成果
【分類號】：F271;F560.68;F562.6
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本文編號：1549710