本文選題：并購　切入點(diǎn)：協(xié)同效應(yīng)　出處：《石河子大學(xué)》2017年碩士論文

【摘要】：2009年,國務(wù)院對有效指引我國十二五期間的產(chǎn)業(yè)發(fā)展,頒布了《關(guān)于十大產(chǎn)業(yè)調(diào)整振興規(guī)劃》�！蛾P(guān)于十大產(chǎn)業(yè)調(diào)整振興規(guī)劃》明確指出:在國民經(jīng)濟(jì)的九大產(chǎn)業(yè)中,應(yīng)對龍頭企業(yè)的并購和重組進(jìn)行政策扶持和支持�！兑�(guī)劃》對企業(yè)重組并購的肯定,在很大程度上刺激了國內(nèi)中大型企業(yè)的并購熱潮,且規(guī)模逐年擴(kuò)大。據(jù)統(tǒng)計(jì),僅2013年一年,我國就發(fā)生跨國并購案99起。其中,并購交易愈發(fā)復(fù)雜,并購風(fēng)險愈發(fā)加大。因此,對并購可能發(fā)生的風(fēng)險和可能帶來的協(xié)同效益進(jìn)行測算,對并購所帶來的產(chǎn)出效益比進(jìn)行衡量,對于降低并購風(fēng)險,客觀評價并購結(jié)果,就顯得極其重要。這不但是企業(yè)并購中亟需解決的問題,也是近年來我國理論界在并購協(xié)同效應(yīng)方面研究的重點(diǎn)。本篇研究運(yùn)用并購協(xié)同效應(yīng)相關(guān)理論和財務(wù)指標(biāo)研究法,結(jié)合清華紫光收購展訊通信案例實(shí)際情況,通過切實(shí)分析,對清華紫光并購展訊通信協(xié)同效應(yīng)進(jìn)行評價,探索和研究清華紫光并購展訊通信的案例啟示。本文對清華紫光收購展訊通信案例并購協(xié)同效應(yīng)的研究,將有利于豐富我國理論界和學(xué)術(shù)界關(guān)于企業(yè)并購協(xié)同效應(yīng)的研究成果,也有利于對同類型企業(yè)的并購提供借鑒。
[Abstract]:In 2009, the State Council promulgated the "Ten Industrial Adjustment and Revitalization Plan" to effectively guide the industrial development during the 12th Five-Year Plan of our country. The State Council clearly pointed out that among the nine major industries of the national economy, Policy support and support should be given to the mergers and acquisitions and reorganization of leading enterprises. The affirmation of the reorganization and merger of enterprises in the "Plan" has to a large extent stimulated the M & A boom of medium and large enterprises in China, and the scale has expanded year by year. According to statistics, it is only one year in 2013. There are 99 cross-border mergers and acquisitions in China. Among them, M & A transactions are becoming more complex and M & A risks are increasing. Therefore, the possible risks and potential synergistic benefits of M & A are measured. It is very important to measure the ratio of output and benefit brought by M & A to reduce the risk of M & A and to evaluate the result of M A objectively, which is not only a problem that needs to be solved in M & A. In recent years, it is also the focus of the research on the synergy effect of M & A in the theoretical circle of our country. This study applies the theory of synergy effect of M & A and the financial index research method, combining with the actual situation of the communication case of Tsinghua Ziguang acquisition, through the practical analysis. This paper evaluates the synergetic effect of Tsinghua Ziguang M & A exhibition communication, explores and studies the case inspiration of Tsinghua Ziguang M & A. It will be beneficial to enrich the research results of the synergy effect of M & A in the academic and theoretical circles of our country, and also to provide reference for the M & A of the same type of enterprises.
【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F271;F426.671

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 于靜平;;試述企業(yè)并購后的財務(wù)整合及其完善[J];財會學(xué)習(xí);2016年10期

2 莊群;;論并購后的財務(wù)整合與協(xié)同策略[J];中國總會計(jì)師;2016年04期

3 顧曉敏;孫愛麗;;并購重組與價值創(chuàng)造:目標(biāo)公司的協(xié)同效應(yīng)分析[J];財會月刊;2015年34期

4 李春玲;高蘭;;基于平衡計(jì)分卡的航空公司并購協(xié)同效應(yīng)研究——以國航星辰計(jì)劃為例[J];財會通訊;2015年32期

5 趙麗麗;;零售企業(yè)并購協(xié)同效應(yīng)分析[J];財會通訊;2015年26期

6 張建儒;王璐;;企業(yè)并購財務(wù)整合及協(xié)同效應(yīng)評價[J];財會通訊;2015年02期

7 王秀麗;劉子健;;互聯(lián)網(wǎng)企業(yè)戰(zhàn)略并購與財務(wù)協(xié)同效應(yīng)研究——基于百度并購去哪兒網(wǎng)的案例分析[J];北京工商大學(xué)學(xué)報(社會科學(xué)版);2014年06期

8 呂長江;韓慧博;;業(yè)績補(bǔ)償承諾、協(xié)同效應(yīng)與并購收益分配[J];審計(jì)與經(jīng)濟(jì)研究;2014年06期

9 黃洪斌;秦政強(qiáng);張同建;;并購戰(zhàn)略規(guī)劃、協(xié)同整合和財務(wù)績效的相關(guān)性研究——基于A股制造類上市公司的數(shù)據(jù)檢驗(yàn)[J];會計(jì)之友;2014年26期

10 劉柬池;;企業(yè)并購財務(wù)問題研究[J];現(xiàn)代經(jīng)濟(jì)信息;2014年12期

相關(guān)重要報紙文章 前2條

1 金小鹿;;清華紫光收購展訊通信，雙輸還是雙贏？[N];中國計(jì)算機(jī)報;2013年

2 徐昊;;紫光收購展訊多贏交易[N];計(jì)算機(jī)世界;2013年

，

本文編號：1678423