蓝色光标连续并购案例研究-会计学专业毕业论文.docxVIP

AbstractWith Abstract With the rapid development and improvement of China’S capital market，the quantity and amount for domestic ma market reached new highs，all kinds of enterprises participate in the merger and acquisition activitivies with high enthusiasm，ma draw the attention and favor of many enterprises for its prominent role in promoting enterprise development．In such a situation，the reas of listed companies in China are beginning to appear many new features， one of the most obvious phenomenon is that part of the listed companies launch a significantly increased in frequency of mas，and presents a certain continuity,BlueFocus is a typical representative of this kind of company．The serial reas phenomenon is a new trend of the current market environment，which can’t just be explained simply with traditional ma theory．Therefore，in order to be able to some cognition of this new phenomenon，this article will analyse the motivation，performance and risk of BlueFocus serial mas in the form of case study． This article is divided into four chapters，the first chapter is the introduction part，this chapter of this article introduce the background，purpose，significance of this research，and the literature review etc．The second chapter is the theoretical basis，which mainly expounds concept definition related to the serial mas，the purpose of the company’S serial mas，the main factors affecting the performance of serial Inas and the risk of serial mas．The third chapter is the specific study course of the case．After the case of BlueFocus is introduced in detail，this chapter respectively studies the BlueFocus serial mas in the motivation， performance，risk．Tobin Q value method and accounting method were applied to study the company’S market performance and financial performance．The fourth chapter mainly concludes the research conclusions and case enlightemnent，and also points out that the lack of research in this paper． This article’S conclusion is that BlueFocus serial mas own three as