文档介绍：本科毕业论文(设计)
题目企业并购的财务效应分析
学院经济贸易学院
专业财务管理
中文摘要
在市场经济条件下,企业家为了增加财富,对企业并购这一总要行为手段运用的越来越频繁。一般来说企业并购带来的影响是双重的。成功的企业并购会给企业带来巨大的效益,提高率企业的经济效益,扩大企业的规模,降低企业成本,让企业更好的利用人力物力资源,使得资源得到整合,在市场中进行更好的资源配置,企业的生存能力、竞争能力也能得以提高;而失败的企业并购则会让企业自身受损,是企业的经济不景气,陷入财务危机,甚至破产、倒闭。企业并购是否成功取决于多个因素。在企业并购前,为了进行成功的并购,企业必须要正确运用策略,使得并购活动带来1+1>2的经济效益;企业并购后,需要进行各项风险规避,使得企业并购得到更好的整合。在企业的并购过程中,会受到多种因素的影响。企业并购的方式不同使得并购出现不同的分类方法和类型。企业并购给企业带来的财务效应也是多样的。企业并购的一系列效应中,财务效应是一个重点。以下对企业并购的财务效应进行了分析。
企业并购会给企业带来正负两方面的效应,而从企业并购的分类角度来看,我们又可以从企业并购的横向效应、纵向效应、混合效应三方面进行财务分析。
关键词:并购财务效应分析
Abstract
Under the condition of market economy, entrepreneurs, in order to increase the wealth of enterprise M&A behavior method which be used more frequently. Generally, the effects of Mergers And Acquisitions is twofold. essful mergers and acquisitions will give enterprise to bring huge benefits, improve the rate of enterprise's economic benefit, expand the scale of the enterprise, reduce the enterprise cost, allow enterprises to make better use of manpower and resources, making resources integration, in the market for better allocation of resources, the viability of the enterprise, competition ability can be improved; And failure of merger and acquisition will make enterprise itself is damaged, is the enterprise in the economic downturn, was in financial crisis, or even bankruptcy, collapse. The ess of M&A depends on multiple factors. Before M&A, to carry out essful mergers and acquisitions, companies must be correctly using the strategy, make mergers and acquisitions activity brings the economic benefit of 1 + 1 > 2; After the merger and acquisition, need to undertake all kinds of risk aversion, make better integration of enterprise M&A. In the process of corporate Mergers And Acquisitions, will be affected by many factors. Mergers And Acquisitions in different ways so that the classification of the mergers and acquisitions appeared different methods and types. Mergers and acquisitions brings to the enterprise's financial effect