文档介绍：本科生毕业论文
海尔集团资本并购的调查分析
院系名称
会计学院
姓名
学号
专业
会计学
指导教师
苏庆华讲师
2012年5月20日
摘要
目前世界经济已步入全球化阶段,资本并购仍是发达国家企业的主体,并以逐渐拓展进入发展中国家,以中国和印度为最热国。实力较强的中国企业也将跨国公司吸引入国内投资,另一方面采取“走出去”战略而陆续开始参与全球资源再配置及资产重组活动,与西方发达国家相比,我国企业的资本并购历程相对还很短,经验也非常匮乏,在国际竞争中的实力相对呈弱势,在资本并购方面的研究与操作尚处在初级阶段。如何提高资本并购成功率成了一项亟待研究解决的重大课题。
海尔集团作为白色家电行业的龙头老大,其资本运营一直像一座迷宫一样引领着人们纷纷探索,其创造的OEC管理模式和“吃休克鱼”的以无形资产盘活有形资产的兼并方式已成为管理界的经典案例。本文立足于海尔集团的资本并购这一研究主体,以资本并购的基本概念入手,系统地阐述了海尔集团资本并购的现状,分析了其资本并购的动因,应用具体案例详尽地阐述了其主要的资本并购模式,探究了其资本并购所产生的效应,最后从其成功的资本并购中得到的一些启示。
关键词:海尔集团;资本并购;吃休克鱼;OEC管理模式
Abstract
Currently ,the world economy has entered a phase of globalization, capital M&A is developed the main body of the enterprise, and gradually expand into developing, with China and India as the most hot country. The strength of strong Chinese enterprises panies will be drawn into the domestic investment, on the other hand, adopt the "going out" strategy and started to participate in the global resources allocation and asset restructuring activities, compared with western developed countries, our country enterprise capital M&A course is relatively short, experience is very deficient, in petition the relative strength of a weak, in capital M&A research and operation is still in the primary stage. How to improve the ess rate of capital M&A into a major task that solves urgently needed to be studied.
Haier Group as the big boss of white home appliance industry, the capital operation has been like a labyrinth leading people are exploring, creating the OEC management mode and" eat shock fish" dish vivid tangible assets to intangible assets the merger has e a classic case of management group. This article is based on Haier Group's capital M&A of this research subject, to the capital M&A of the basic concept, elaborated systematically the Haier Group capital M&A present situation, analyzes its capital M&A agent, application specific case elaborates the main mode of capital M&A, explore its capital M&A of the effect, finally from its essful