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出于资金短缺、存在融资需求以及实现企业的技术交流等诸多考虑,企业通过合并的方式来谋求更好发展以及扩展企业规模已经成为一种趋势和潮流。然而合并后的企业绩效是否因为合并事件的发展而成上升态势则需要进一步分析得知。本文基于2014年发生并购事件的上市公司财务数据,通过将企业2013年并购前与2014年并购后的财务数据相比较,运用财务指标衡量绩效变化,采用会计指标法结合因子分析法分析法对企业绩效进行检验,观测并购事件的发生是否对企业绩效产生影响。
Due to the shortage of funds, the existence of financing needs and the technical exchange of enterprises, many considerations have been taken. It is a trend and trend for enterprises to seek better development through merger and expansion of their business scale. However, whether the merged corporate performance is rising due to the merger event needs to be further analyzed. Based on the financial data of the listed companies in the M & A event in 2014, this paper compares the financial data of M & A companies before M & A in 2013 with the financial data after M & A in 2013, uses financial indicators to measure the performance change, adopts accounting index method and factor analysis method to analyze the corporate Performance test to see whether the occurrence of mergers and acquisitions have an impact on business performance.