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随着社会经济的快速发展,兼并收购、资产重组迅速在企业中蔓延开来。企业并购与重组是一种重要的投资性战略,在并购和重组期间企业涉及大量财务决策活动,对其经营活动有十分深远的影响。因此,正确的财务决策和恰当的财务方案决定了并购的成败和企业的直接利益,这是企业财务现实意义的所在。本文通过探讨企业并购与重组的原因、背景基础之上,通过并购过程这一主线分析得出并购与重组的问题,在对有关问题的探讨和研究。
With the rapid social and economic development, mergers and acquisitions, asset restructuring quickly spread in the enterprise. Mergers and acquisitions and reorganizations are an important investment strategy. Enterprises involved in a large number of financial decision-making activities during mergers and acquisitions and reorganizations have a far-reaching impact on their business activities. Therefore, the correct financial decisions and proper financial decisions determine the success or failure of mergers and acquisitions and direct business interests, which is where the financial realities of the business. Based on the reasons and background of the M & A and reorganization of the enterprise, this article analyzes the main problems of M & A and reorganization through the main line of the M & A process and explores and studies related issues.