【摘要】：近幾年企業(yè)以并購的方式開始走向國際市場,增加競爭力,擴(kuò)展自身企業(yè)規(guī)模,這種經(jīng)營模式在如今較為常見。2010年的時(shí)候吉利集團(tuán)并購了沃爾沃品牌的所有股份以及相關(guān)信息資料。在汽車行業(yè)中小吃大現(xiàn)象,引起了當(dāng)時(shí)全球的關(guān)注,并且將我國的海外并購?fù)葡蛄艘粋�(gè)頂峰。但是,由于并購戰(zhàn)的風(fēng)險(xiǎn)性較高,海外并購是否能達(dá)到提高企業(yè)財(cái)務(wù)績效也成為了廣泛研究的問題。本文以吉利并購沃爾沃為事例,采用會(huì)計(jì)的角度來對(duì)此次事件進(jìn)行淺析,對(duì)我國民營企業(yè)的并購提供有效地意見。
[Abstract]:In recent years, enterprises have begun to enter the international market by way of mergers and acquisitions, increase their competitiveness, and expand their own scale of enterprises. This business model is more common today. Geely acquired all of Volvo's shares and related information in 2010. In the automobile industry, the phenomenon of snacks attracted the attention of the world at that time, and pushed China's overseas mergers and acquisitions to a peak. However, due to the high risk of M & A war, whether M & A can improve the financial performance of enterprises has become a widely studied issue. This paper takes Geely's merger of Volvo as an example, analyzes the incident from the angle of accounting, and provides effective advice on the merger and acquisition of private enterprises in China.
【作者單位】： 中國海洋大學(xué);
【分類號(hào)】：F406.7;F271;F426.471
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本文編號(hào)：2349331