联想并购IBM全球PC业务的财务分析

2004年12月8日联想宣布并购IBMPC业务，由于并购双方地位悬殊，此次的海外并购的成功与否也受到国内外的关注。联想宣称其并购目的是为了走向国际和满足自身利益的需求，加强自己的综合竞争力。本文通过对全球PC市场以及中国PC市场的背景分析，了解联想与IBM集团产生并购与出售行为的原因，并对并购双方动因分析，以及通过并购前后的一些财务数据对联想并购前后的绩效用几种财务分析方法进行分析、对比，最后，结合本文所分析，得出结论：虽然联想这次成功并购IBM集团的PC部门，但这次跨国并购没有直接给给联想创造更多的价值。这次行为也给以后的中国企业进行跨国并购带来有益的启示。
关键词： 联想  IBM  并购   财务数据
Abstract
December 8, 2004 IBM-PC business association announced mergers and acquisitions，due to the merger between both sides status，the acquisitions overseas success or not is the attention of both at home and abroad。Lenovo claims its merger purpose is to go out to the international and meet the needs of their own interests,To strengthen their competitive ability。This paper analyzes the reason merger，And through the merger of financial data before and after some before and after the merger of Lenovo performance analysis, comparative，Finally, we draw the conclusion: the multinational and merger didn't give Lenovo to create more value.

Key words: Lenovo  IBM  merger and acquisition  financial data

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