阿里巴巴并购对于财务效应的影响.docxVIP

PAGE 2 摘 要 随着当今社会的飞速进展和全球经济一体化，互联网技术和智能设备的不断升级，市场经济的竞争开始越来越激烈，为了应对市场经济的变化，很多企业都开始加入企业并购这股风潮中来，通过并购去调整自己企业的资源配置，扩大企业规模，提高核心竞争力。互联网企业作为国家重点扶持行业，具有轻资产、经营模式灵活、盈利模式不断变化的特点，其数量增长最为快速。在互联网企业的并购中阿里巴巴企业并购案例十分典型，其作为我国互联网巨头企业，通过不断的并购实现了其零售、服务、金融业务等多元化多方位发展，通过并购夯实且扩大了企业的资本，充裕了企业的现金流量，扩展了企业的业务范围。 本篇文章便是基于企业并购和财务效应的理论知识研究，以阿里巴巴并购高德软件的案例作为具体研究对象，解构分析企业并购对于财务效应的影响，出现了哪些正面效应、哪些负面效应，产生了什么问题，并且在此基础上提出具有一定建设性的建议方案。希望本论文研究成果在丰富并购财务效应领域的学术理论的同时，能为其他企业并购提供一定的现实借鉴意义。 关键词：企业并购，财务效应，阿里巴巴 Abstract With the rapid development of todays society and the integration of the global economy, the continuous upgrading of Internet technology and smart devices, the competition in the market economy has become increasingly fierce. In response to the changes in the market economy, many companies have begun to join the trend of corporate mergers and acquisitions. Come, adjust the resource allocation of your own company through mergers and acquisitions, expand the scale of the enterprise, and improve the core competitiveness. As a national key support industry, Internet companies have the characteristics of light assets, flexible business models, and constantly changing profit models, and their number is the fastest growing. In the MA of Internet companies, Alibabas MA case is very typical. As an Internet giant in China, it has realized its diversified and multi-faceted development of retail, service and financial services through continuous mergers and acquisitions, and has consolidated and expanded its capital through mergers and acquisitions. It has ample cash flow for the company and expands the business scope of the company. This article is based on the theoretical knowledge of corporate mergers and acquisitions and financial effects, with Alibaba and other cases as the specific research object, deconstructing and analyzing the impact of corporate mergers and acquisitions on financial effects, and proposing a constructive proposal. Looking at the research results of the thesis, a colleague who enr