论文部分内容阅读
为适应新的国际贸易环境,增强我国企业的海外竞争力,中央整合大型央企。那么此轮央企并购是否降低了高缺成本,达到了应对国际竞争的目的?还是会带来垄断,不利于科技创新和技术进步,带来经营效率和产品服务质量下降?此次并购真正提升了企业的财务绩效吗?本文以中国南北车合并为例,对央企并购重组的短期绩效进行财务分析,并预测企业未来的发展前景,以期能为今后的央企并购提供决策建议。
In order to adapt to the new international trade environment and enhance the overseas competitiveness of Chinese enterprises, the Central Government will integrate large-scale central enterprises. So the central government mergers and acquisitions this time reduce the cost of high, to meet the purpose of international competition? Or will bring monopoly, is not conducive to technological innovation and technological progress, resulting in operational efficiency and product quality of service decline? Corporate Financial Performance? This paper takes the merger of North and South China as an example to conduct a financial analysis on the short-term performance of M & A of central SOEs and predict the future development prospects of the enterprises in order to provide suggestions for the future merger and acquisition of central SOEs.