略论资源型企业海外并购整合与内部控制模式之构建

• 作 者: 刘建 李莉 关宇航
• 机 构: 南开大学商学院,
• 出 处: 现代财经(天津财经大学学报)
• 发表日期: 2011年01期
• 关键词: 低碳经济 资源型企业 海外并购 内部控制

将海外并购理论与内部控制理论相结合,探讨低碳经济新背景下我国资源型企业的海外并购和内控管理问题。从企业战略与政府战略互动的新视角,研究资源型企业海外并购的目的和特点,在分析海外并购特殊风险的基础上,创新性地为我国资源型企业建立海外并购整合的内部控制模式和实施法案。

Combining overseas M & A theory with internal control theory, this paper explores overseas M & A and internal control management of resource-based enterprises in China under the new background of low-carbon economy. From the new perspective of interaction between corporate strategy and government strategy, this paper studies the purpose and characteristics of overseas mergers and acquisitions of resource-based enterprises. Based on the analysis of the special risks of overseas mergers and acquisitions, this paper creatively establishes the internal control mode and implementation of integration of overseas M & A for Chinese resource- bill.