我国企业跨国并购的财务协同效应分析
摘要
兼并和收购是企业发展壮大的主要方式，是当今企业做大做强发展战略的一项重要内容，是企业实现国际化、资本扩张的有效途径，通过并购企业可以在较短的时间内扩大生产经营规模和扩大市场占有率。我国企业受加入WTO和经济全球化的影响，出现了大量的跨国并购，有不少企业通过并购来实现国际化之路，并取得了较好的财务协同效应，本文阐述了并购及并购财务协同效应的含义、财务动因、财务协同效应的来源及评价指标，并以长虹收购韩国欧丽安等离子公司为例，分析其并购的动因和并购后的财务协同效应。最后总结全文，对以上的案例分析进行综合论述。
关键词：并购 并购动因 协同效应 财务协同效应
Abstract
Mergers and acquisitions are the main ways to develop enterprises, and they are the important content for enterprise’s development strategy to become bigger and stronger. M&A is the effective way to help enterprises to realize internationalization and capital expandition . Meanwhile it can expand production scale and market share in a relatively short period of time. Under the impact of the WTO and economic globalization, there appear a large number of transnational M&A. Many enterprises realized internationalization through mergers, and achieved good financial synergy effect. This paper expounds the meaning of mergers and financial synergy acquisitions, the motive of financial, and the source and the evaluation index financial synergies. As an example of Chang Hong merged South Korea ORION Plasma company, this paper analyzes the causes and financial synergy effect after the merger. Finally it summarized the article and comprehensively analyzed the cases above.
Keywords: M&A The reason of Merger Synergy effect Financial synergy effect
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