规模经济下的哈尔滨医药行业并购重组研究-会计学专业论文.docxVIP

东北林业大学硕士学位论文 东北林业大学硕士学位论文 Abstract The Harbin phannacy industry has a long history；and it has a share in the National medicine market． But how to deal with the other domestic pha姗acy enterprises that unceasin出y me玛er and acquisition(MA)and the foreign pha姗acy ente叩rises which enter 】 into china after China joining into WTO?IIl my opinion，we could not sit waiting for death，we must make our enterprises binger and strOnger to win in the later war．One 0f the effectiVe ways is the me玛er aIld acquisition．Take the plan of the Harbin goVemment on pharmacy industry and others aspect into account，I suggest MA in Harbin area and then the others． This anicle stan from the MA theory，it introduce me玛er aIld acquisition、phamacy industry、 economies of scale孤d so on，and then analyzes the scale economic benefits theory frcIm the scale economic benefits theory、new·classical fi珊theOry、the essential co叩orate theory three aspects．Secondly；it analyzes the domestic phamacy ente叩rises haVe the scale economy or not，the conclusion is it has．Thirdly，it analyzes the M＆A enVironment肋m the intemal enviro姗ent aIld extemal enVironment twO aspects．Fourthly，it design a detail MA scheme，which contains the raIlge、 the minimum efficient scales、 payment pattem and so on． FiRhly，it introduces the inte伊ation maIlagement f而m strategy inte铲ation、human resources inte伊ation、financialinte伊ation and so on． I hope I could make some contribution to the Harbin phanIlacy industry! Keywords Pharmacy Industry； Economics of Scale； Merger and Acquisition Scheme； Integration T订anagement j．t - ．II． 1绪论1绪论 1绪论 1绪论 1．1研究背景 自19世纪90年代以来，世界主要资本主义国家都已经经历了五次大的并购浪潮。 通过这五次并购浪潮，各行业基本上都形成了由几家大公司垄断该行业一半以上的市场 的局面。随着经济全球化和我国的“入世”，我国政府和企业在世界并购浪潮的推动 下，也试图通过并购以打造中国的“航空母舰”进入“世界五百强”；以期通过规模的 扩大提高企业的竞争能力，参与国际竞争，在世界经济格局中占有一席之地。 毫无疑问，改革开放以来，我国的医药产业取得了长足的进步。但和发达国家相 比，我国的医药产业仍是一个低技术、低效率、低利润的产业。更重要的是，面对跨国 医药公司的竞争，我国的医药产业正面临着江河日下的危机。面对医药产业的如此困 境，我国的政府、专家、学者、企业管理人员己达成共识：即我国的医药产业必须经过 一个大规模的并购过程，才能走出目前资源分散和竞争力低下的困境。 哈尔滨医药行业具有悠久的历史，并且现在仍有比较突出的竞争能力，但是