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近几年企业以并购的方式开始走向国际市场,增加竞争力,扩展自身企业规模,这种经营模式在如今较为常见。2010年的时候吉利集团并购了沃尔沃品牌的所有股份以及相关信息资料。在汽车行业中小吃大现象,引起了当时全球的关注,并且将我国的海外并购推向了一个顶峰。但是,由于并购战的风险性较高,海外并购是否能达到提高企业财务绩效也成为了广泛研究的问题。本文以吉利并购沃尔沃为事例,采用会计的角度来对此次事件进行浅析,对我国民营企业的并购提供有效地意见。
In recent years, enterprises began to move toward the international market by way of mergers and acquisitions to increase their competitiveness and expand their own business scale. Such a business model is now more common. In 2010, Geely Group acquired all the shares of the Volvo brand and related information. The big snacking phenomenon in the automotive industry caught the attention of the world at that time and pushed our country’s overseas M & A to a peak. However, due to the high risk of merger and acquisition warfare, whether overseas M & A can improve the financial performance of enterprises has also become a widely studied issue. In this paper, the case of Geely’s acquisition of Volvo, the use of accounting point of view to analyze the incident, the acquisition of private enterprises in China to provide effective advice.