蒙牛乳业与雅士利国际“联姻”的财务整合研究-会计专业毕业论文.docxVIP

AbstractM＆A Abstract M＆A is the fastest way to expand the scale of the business．Although the history of Chinats mergers and acquisitions is not long，but the development is very fast。This is has large acquisition time，but throughout the wodd，the SUCCESS of Ma rate reason not high enough，after mergers and acquisitions without financial integration and financial integration is not thorough，many mergers and acquisitions not successful mam reason。Fmancial system is the nerve of the enterprise，puU one hair and move the whole bodv，the integration of the effect will also be through series of financial indicators and data tO reflect．If the financial integration after M＆A is not complete or invalid， then the meaning of corporate mergers and acquisitions will not exist．The Success of 缸ancial integration between Ma subject is conducive to the allocation of financial resources，也e transfer of financial information and the exchange of financial personnel· This Daper studies the financial integration problem of Mengniu Dairy and Ashley intemational mergers and acquisitions after using the method、of literature research and case analysis．First integration of mergers and acquisitions and financial concepts， financial integration and the related theory and the research of scholars at home and abroad is reviewed．In the case of financial integration analysis taking the SO far dairy industry the largest pile mergers and acquisitions—Mengniu Dairy industry mergers and acquishions to Sorrento and the analysis to study,detailed study of the behavior of fiIlancial integration of Mengniu Dairy．Through the reflection of the financial data, Mengniu Dairy in Yashili international financial integration has also made the expected e疵ct．financial synergy effect be reflected，in a certain extent，enhance the core competitiveness of Mengniu Dairy．As the dairy industry”Qiangqiang jointly”a model， Mengniu and Ashley’S successful acquisition case not only to the daivy industry,and financial integration prac