并购财务de分析并购财务de析.docVIP

本科毕业论文 ↑ 企业并购后的财务整合效应研究↑ 姓名 ： 导 师 ： 专业 ： 系别 ： 学院 ： 摘 要 随着经济全球化和金融市场创新的不断推进,并购在全球范围内呈现出愈演愈烈的增长态势,并购己成为理论界和实务界研究的焦点。因此,深入研究并购后的财务整合问题对于提高并购成功率有着非常重要的理论和现实意义。本文首先阐述了选题的背景和意义,其次介绍了企业并购后的财务整合流程、模式及整合的具体内容。再次,文章根据并购后财务整合的效应表现,构建出一套能够对财务整合效果进行科学、客观、全面评价的绩效评价指标体系。最后,文章选取了神火集团并购沁阳沁澳铝业后的财务整合作为案例,为并购企业更好地梳理财务整合思路、把握整合内容和绩效评价方法等提供形象的参考。此外,文章结尾还提出了确保并购后财务整合取得成功的合理化建议。 关键词：Abstract With the advancement of economic globalization and financial market innovation, mergers and acquisitions globally present a mounting growth, ma has become the focus of theory and practice research. Therefore, in-depth study of financial integration after the merger problem to improve the success rate of ma has very important theoretical and realistic significance. This article first elaborated the selected topic background and significance, secondly introduces the financial integration after merger and acquisition process, the mode and integration of specific content. Again, according to the effect of financial integration after ma performance, build a set of financial consolidation effect can be scientific, objective and comprehensive evaluation of the performance evaluation index system. Finally, the article selected the shenhuo group financial integration after ma QinYang ooze Macao aluminum as an example, comb for ma enterprises better financial integration thinking, grasp the integration of content and the image of the reference for the performance evaluation method, etc. End in addition, the article also puts forward the financial integration after ma success of rationalization proposal . Keywords: Performance； evaluation of ma； financial integration 目 录 摘 要 1 Abstract 2 第1章 绪论 3 1.1 课题背景和意义 3 1.2 研究思路与内容 3 第2章 企业并购后财务整合的模式与内容 4 2.1企业并购后财务整合的模式 4 2.1.1移植模式 4 2.1.2融合模式 4 2.1.3分立模式 4 2.2企业并购后财务整合的具体内容 5 2.2.1财务管理目标整合 5 2.2.2会计核算活动整合 5 2.2.3现金流转整合 6 2.2.4资产负债管理整合 6 第3章 并购后的财务整合效应的衡量 9 3.1并购后财务整合正面效应的具体表现 9 3.1.1并购后的财务整合可以合理避税 9 3.1.2并购后的财务整合可以平衡自由现金流量 9 3.1.3