张艳龙我国企业并购问题探析.docVIP

河北经贸大学经济管理学院毕业论文 我国企业并购问题探析 专业名称： 会计学 班 级： C会计11-20 学生姓名： 张艳龙 指导教师： 刘丽敏 _ 完成时间： 2015年5月  摘要 在经济日趋全球化的背景下，企业快速发展一般有两种基本方式：一是内部扩张方式即通过内部加强管理、提高产品创新、优化服务水平等：另一就是外部扩张方式即企业并购。企业并购是市场经济条件下的一种正常的、普遍的企业行为和市场行为。从企业发展的途径来看，并购作为迅速实现资本集中和企业规模扩张的有力杠杆，并购是企业实现跨越式发展最有效的途径。然而现实中，我国成功的并购案例凤毛麟角，失败的例子却比比皆是，这主要是因为我国企业并购市场存在很多问题。 本文从企业并购概述入手，讨论了企业并购的内涵和并购方式，然后分析了当前我国企业并购现状和当中存在的主要问题以及问题的原因，最后提出了一些对策，如政府应在企业并购中要扮演好自己的角色，其作用是引导，创造条件，而不是强制。在优化外部环境的同时，企业更应该从自身出发，以企业价值最大化为目标，遵循企业并购过程中的基本原则等，并就各项对策分别进行了论述。 关键词 企业并购；并购方式；并购动因 Abstract In the context of increasing economic globalization, rapid development of enterprises in general there are two ways: one is internal expansion by improving internal management and improve product innovation, optimize the service level, another is external expansion mode of enterprise merger and acquisition. The enterprise merger and acquisition is the market economy under the conditions of a normal, general enterprise behavior and market behavior. From the way of enterprises development, mergers and acquisitions as a powerful lever for rapid implementation of capital concentration and the expansion of enterprise scale, M A is a way for enterprises to achieve leapfrog development in the most effective. However, in reality, very rare case of mergers and acquisitions in Chinas success, failures, but meet the eye everywhere, this is mainly because the market mergers and acquisitions of Chinese enterprises have a lot of problems. This article from the start with an overview of corporate mergers and acquisitions, mergers and acquisitions and mergers and acquisitions discussed the connotation, then analyzes the cause of problems in the current situation of Chinas enterprises and the existing problems and finally put forward some countermeasures, such as the government, should be in the enterprise merger and acquisition to pla