蒙牛要约收购雅士利的动因及绩效分析-会计学专业毕业论文.docxVIP

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蒙牛要约收购雅士利的动因及绩效分析-会计学专业毕业论文.docx

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Contents1 Contents 1 Preface ·1 1．1 The background and significance ofresearch ·1 1．1．1 ne background ofresearch 1 1．1．2 ne significance ofresearch 1 1．2 Review ofresearches 2 1．2．1 Research on MA motivation ·2 1．2．2 Research on MAperformance 4 1．2．3 Review ofresearch ··6 1．3 The methods and clues ofresearch 6 1．4 The framework ofthesis ·7 2 Overview ofthe theory oftender offer - ···· ·-··· ········ ·· ’9 2．1 The concept and types oftender offer 。9 2．1．1 111e concept ofMA and tender offer “9 2．1．2 The types oftender offer 9 2．2 The features oftender offer 10 2．2．1 Tender offer has high efficiency ‘10 2．2．2 The conditions oftender offer with certainty 一10 2．2．3 Tender offer ofshareholders under pressure 1l 2．3 The method ofperforrnance evaluation on MA 一11 2．4 The basic theory ofMA 12 2．4．1 Efficiency Theory ～12 2．4．2 Market Forces Theory ‘12 2．4．3 Economies ofScale Theory 一13 3 Overview oftender offer between Mengniu and Yashili ··· ·· ‘’‘。14 3．1 Introduction oftender offer between bc}th sides “14 3．1．1 Operating situation and ownership structure ofMengniu ‘14 3．1．2 Operating situation and ownership structure ofYashili 一15 3．2 The process oftender offer between Mengniu and Yashjli ”17 3．2．1 The background of tender offer between Mengniu and Yashili ·‘1 7 3．2．2 Mengniu launch a tender offer ‘17 3．2．3 Mengniu acquire Yashili through new stocks and cash 一18 3．2．4 Integration after tender offer 。19 4 Analysis the drive of tender offer between Mengniu and Yashili ·· ·’20 Ill 万方数据 4．1 4．1 Reasons for taking the tender offer ··20 4．1．1 Tender offer increased the efficiency ofthe acquisition ’20 4．1．2 Tender offer defined acquisition matters 20 4．1．3 Tender offer pressed shareholder to make a choice ”21 4．2 The drive oftender offer between Mengniu and Yashili ‘21 4．2．1 Cater to policy orientatio