浅析上市公司并购财务分析.docVIP

浅析上市公司并购的财务分析 中文摘要:并购是企业对外投资，加快发展的重要方式。随着我国证券市场的不断完善和发展，上市公司并购已经成为我国并购市场的主力军资本市场配置资源和价值发现的功能优势使得上市公司并购越来越高，并购方式越来越丰富。迄今为止，并购的成功率仍然非常低，说明作为一种特殊的投资方式，本身也具有极大的风险性。本文通过对我国上市公司并购的分析，上市公司 并购 财务 M A foreign investment enterprise, one of the important ways to speed up development. With the constant improvement of Chinas securities market and the development of mergers and acquisitions of listed companies has become the main force of Chinas M A market. At present, Chinas capital market allocation of resources and the value of the functional advantages that make the size and number of mergers and acquisitions of listed companies rising, more and more rich mergers and acquisitions. With waves over the financial crisis, economic recovery to pick up, corporate optimum allocation of resources between an essential part, but our country, there are still a lot of merger and acquisition issues to be resolved. So far, the success rate of mergers and acquisitions is still very low, the quality of its M A needs to be improved. This shows that M A as a special kind of investment, itself also has great risks. Through mergers and acquisitions of listed companies in Chinas financial analysis, review the basic concepts of Listed Companies, status, classification, motivation, etc., and on this basis to discuss the basic link of Listed Companies and on the basis of the analysis should be noted problem, then the combination of case analysis methods used to select the China Merchants Bank Hong Kongs Wing Lung Bank M A discussion of this acquisition, mergers and acquisitions by companies respectively, target companies, and mergers and acquisitions M A process for basic information such as the premise of the discussion, by before and after its acquisition of several key financial indicators, such as the average net assets, earnings per share, operating cash flow per share and other indicators to reflect the merger and acquisition activity for the overall impact of China Merchants Bank. Final