上市公司并购对企业财务状况的影响分析

伴随着市场经济的飞速发展，企业为了进一步拓展本身规模，增强竞争力，就不能单单依靠自身的实力，所以并购成为增强公司发展壮大的手段。然而并购在促使企业优化重组，为企业带来效益的同时，并购风险也可能随着并购效果的不理想以及在并购中无法达到并购目的而产生。本文在之前有关并购研讨的基础上，选取黑芝麻集团并购礼多多电商的案例展开分析。最初，引出研究意义和目的，然后对影响并购绩效的有关影响因素进行介绍；最后引用黑芝麻并购礼多多案例进行剖析。通过案例的分析研究，在并购双方的公司概况以及基本财务数据了解的基础上，还原了黑芝麻集团并购礼多多电商的并购过程，介绍了并购动因，归纳并购的成果。最终，在案例分析的基础上的到一些启示。希望通过本文的案例分析，为其他相关的并购提出一些建议，提升并购的成功率。

关键词：并购 财务风险 绩效

Analysis on the impact on the financial situation of enterprises
Abstract:With the improvement of the market economic system, enterprises in order to further expand their scale, enhance competitiveness,the enterprise cannot only depend on own strength, so m&a become means of company development scale. However, mergers and acquisitions are encouraging enterprises to optimize and restructure to bring benefits to enterprises. Meanwhile, the risk of merger and acquisition may be generated by the unsatisfactory effect of m&a and the failure to achieve the purpose of acquisition in the merger. On the basis of previous research on mergers and acquisitions, this paper makes a research and analysis on the case of the merger of black sesame group. First of all, the purpose and significance of the research are described in this paper, and the current situation of m&a research at home and abroad is reviewed, and the research contents and methods of this paper are introduced. Then, the related concepts of merger and acquisition and related influencing factors of m&a performance are introduced. Finally, we will study the case part of this paper. Through the analysis of case study, the general situation of the company mergers and acquisitions both sides and the basic financial data, on the basis of understanding to restore the black sesame group acquisition of electrical business process of mergers and acquisitions, m&a motivation are introduced, and through the analysis of financial data and financial indicators, comprehensive evaluation of the influence of the acquisition enterprise to both sides. Finally, on the basis of case analysis to some enlightenment. Hope that through case analysis, this paper provides some Revelations for other related mergers and acquisitions and the suggestion,and improve the success rate of m&a.

Keywords:Mergers and acquisitions;Financial risk;Performance

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