企业合并的财务效应和动机研究——基于合并会计方法的视角的中期报告.docxVIP

企业合并的财务效应和动机研究——基于合并会计方法的视角的中期报告 摘要： 本文以企业合并会计方法为基础，探讨了企业合并的财务效应和动机。在阐述了企业合并会计方法的基本概念和实施步骤之后，对合并前后企业的财务指标进行了实证分析。结果表明，企业合并可以在一定程度上提高企业的财务指标，但同时也存在一些负面效应。最后，本文结合案例和理论分析，探讨了企业合并的动机，认为企业合并主要是为了实现战略和经济利益的最大化，但同时也需要考虑风险和成本等方面的因素。 关键词：企业合并，财务效应，动机，会计方法 Abstract: Based on the merger accounting method of enterprises, this paper explores the financial effects and motivation of enterprise mergers. After elaborating the basic concepts and implementation steps of enterprise merger accounting methods, empirical analysis of the financial indicators of enterprises before and after the merger is carried out. The results show that enterprise mergers can improve the financial indicators of enterprises to a certain extent, but there are also some negative effects. Finally, this paper combines case studies and theoretical analysis to explore the motivation of enterprise mergers. It is believed that the main purpose of enterprise mergers is to maximize strategic and economic benefits, but other factors such as risk and cost should also be considered. Keywords: enterprise mergers, financial effects, motivation, accounting methods