论企业的并购与重组.doc

目录 摘要 2 ABSTRACT 3 绪言 4 正文 4 1 并购与重组的概念及其相关概念 4 1.1 企业并购的概念与实质 4 1.1.1 并购的概念 5 1.1.2 并购的实质 5 1.2 企业重组的概念 5 1.3 并购重组的定义 5 2 并购与重组的形成因素 6 2.1 并购重组的动因 6 2.2 并购重组的方式 8 2.3 并购重组的基本流程 9 2.4 并购重组中目标的选择 11 2.5 企业重组应遵循的原则 12 2.6 并购重组中企业的文化问题 13 2.6.1 文化漠视 14 2.6.2 文化整合 14 3 企业并购重组中的问题与对策 16 4 试评我国并购重组的三大误区 20 结论 24 参考文献附录 25 摘要 企业并购重组是当今世界经济发展的一个重要趋势，也是企业做强做大的战略选择。近几年来，随着经济全球化趋势的进一步发展，企业并购重组日益受到许多跨国公司乃至国家政府的极大关注。在我国，企业并购重组也得到了企业界和政府有关部门的高度重视，同时，企业并购重组成为国有企业优化结构和加快发展的重要形式。成功并购已经成为企业扩大规模、增强实力、提高效率的重要手段。从这个意义上讲，并购重组是企业发展的必由之路。企业并购重组，做大容易做强难、组合容易融合难。企业人员的安置，企业文化的重建，管理方式的磨合，任何一个环节上的闪失，都可能导致并购重组的失败。 ABSTRACT： The enterprise merger and acquisition reorganization is now a world economics development important tendency, also is the enterprise does strongly makes the big strategic choice. In the last few years, along with the economical globalization tendency further development, the enterprise merger and acquisition reorganization receives many multinational corporations and even National governments enormous attention day by day. In our country, the enterprise merger and acquisition reorganization also obtained the business community to take highly with the government department concerned, simultaneously, the enterprise merger and acquisition reorganized into the state-owned enterprise to optimize the structure and to speed up the development the important form. The successful merger and acquisition already became the enterprise to expand the scale, the enhancement strength, enhances the efficiency the important method . In this sense, the merger and acquisition reorganization is a way that must be taken which the enterprise develops. The superiority enterprise through the merger and acquisition reorganization, alleviated the essential factor to be intense, has developed the development space, enhanced the economic efficiency, was advantageous in social stability and the safeguard employment. Under the resources scarce situation, the enterprise uses means and so o