云南煤炭企业并购的财务整合的研究——以云煤能源并购师宗四座煤矿为例.pdf

Abstract enterprise merger and reorganization, strengthen macro-control of the coal resource allocation. This is not only to implement the Scientific Outlook on Development, also is the inevitable requirement to achieve sustainable economic and social development of Yunnan province. Through integration, elements of rational allocation of resources, market, talent, capital, technology, fully mobilize the enthusiasm of all aspects of the coal industry, to increase investment, conducive to continuously improve the coal industry concentration and the efficiency, extend the coal industry chain, improve the coal value-added products, to achieve comprehensive development and the rational use of resources, to promote safe production, Yunnan coal industry bigger and stronger. This paper is the basis of the integration of the relevant theory in the study of financial elaborated on the situation of Yunnan coal enterprise mergers and acquisitions after the financial integration process, combined with the situation of the coal industry and coal enterprises in Yunnan Province, the financial integration after M A, summed up the deposit in the financial integration of Yunnan coal enterprises in the problems and proposes some suggestions on the integration, finally the cloud coal energy the acquisition of Shizong four mines were specific case analysis. Through the analysis of financial M A integration of coal enterprise, can sum up historical experience and lessons and effective, which provides a reference for