企业并购导论课件.pptVIP

公司分割效益來源 * .. .. .. .. .. .. .. .. .. .. .. .. .. .. 企業併購導論 講師：陳瑞琦 * 為什麼要併購 進入市場 擴大市占率 經營綜效(上下游整合、水平整合) 財務獲利(資本利得、稅務) 智慧財產權、營業秘密、技術 規模經濟/範疇經濟 * 什麼是併購 購買資產(Asset Purchase) 購買股權(Stock Purchase) 合併(Merger) The phrase mergers and acquisitions (abbreviated MA) refers to the aspect of corporate strategy, corporate finance and management dealing with the buying, selling and combining of different companies that can aid, finance, or help a growing company in a given industry grow rapidly without having to create another business entity. (/wiki/Mergers_and_acquisitions) * 結合行為(公平交易法) §6：本法所稱結合，謂事業有左列情