企业并购的财务效应研究.docVIP

毕业设计报告 论文 所属系 经济管理系 专 业 财务管理 学 号 姓　　名 刘梦 指导教师 王静梅 起讫日期 2015.12 -- 2016.5 设计地点 东南大学成贤学院  企业并购的财务效应研究 摘 要 企业的并购是市场经济的产物，没有一种方法能像并购那样迅速而神奇地改变企业的价值。在西方企业发展史上，并购至少己经经历了四次高潮，而且到今天为止，热潮依然不退。如今，第五次并购的高潮又方兴未艾地在全世界范围内掀起，其规模之大，范围之广是以前任何一次也无法比拟的。中国经济持续高速发展，并购投资逐渐取代新建投资，成为中国投融资的主流。中国日益成为全球并购的热点和亚洲并购的中心。本文立足于企业并购的现状，揭示并购中所产生的财务效应，分析财务效应产生的原因，总结识别企业并购财务效应的几种方法，针对并购财务效应的控制提出相应对策。 关键词:企业并购；财务效应；防范措施 Mergers and acquisitions of financial effect research Abstract Enterprise ma is the product of market economy, there is no one way to quickly like mergers and acquisitions and magically change the value of the enterprise. In the history of western companies, mergers and acquisitions have undergone at least four times, and as of today, still dont refund, the climax of the fifth ma and ascendant worldwide wave, its scale and scope of is unmatched by any once before also. The rapid growth of Chinese economy, mergers and acquisitions investment gradually replace new, become the mainstream of investment and financing in China. China has increasingly become the hot spot of global mergers and acquisitions and mergers and acquisitions center in Asia. Based on the current situation of mergers and acquisitions, mergers and acquisitions in the financial effect, analysis the reasons of the financial effect, summarizes several methods of identifying ma financial effect, against the effects of the ma financial control put forward the corresponding countermeasures Keywords: Enterprise mergers and acquisitions; Financial effect; Measures to prevent 目 录 TOC \o 1-3 \h \z \u 第一章 绪论 1 1.1选题背景 1 1.2研究目的和意义 1 1.3文献综述 1 1.4本文的研究内容 5 第二章 并购的相关理论 5 2.1企业并购的概念及动因 5 2.2企业并购财务效应的概念及类型 6 第三章我国企业并购财务效应概述 9 3.1我国企业并购现状 9 3.2我国企业并购财务效应的表现 9 3.3我国企业并购财务效应中存在的问题 11 第四章 案例-海信并购科龙的财务效应分析 12 4.1并购双方简介 12 4.2并购过程描述 12 4.3海信并购科龙财务效应的现状分析 12 4.4海信并购科龙财务效应存在