企業(yè)并購的績效評價體系設(shè)計.pdf

1、哈爾濱工業(yè)大學(xué)碩士學(xué)位論文企業(yè)并購的績效評價體系設(shè)計姓名：戈營申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：王培欣20050601墮塵鎏三些查蘭冀型耋堡圭蘭堡塑蘭AbstractMergersandAcquisitionisthecorecontentofcapitaloperation，it’Snotonlytheimportantmethodtoextendcompanyandrealizescaleeconomy，butalsothei

2、mportantwaytoimplementbusinessstrategyandpromoteresourcesflowingreasonablybetweencompaniesFromtheendof19‘“centurytothebeginningof20‘“century，LargescaleM&AhadhappenedfivetimesintheindustriesoftheWest，atthesametime，t11isal

3、sohadhappenedinChinaPracticehasprovedthatM&Acarlreallybringvitalitytocompany，butalsomaybetheobstacletothedevelopmentofcompanyAgreatdealofresearchexpressthattheresultofM&Amainlydependsonthecombinationbetweenthemergercompa

4、nyandthetargetedcompanyThemergercompanyshouldpayattentiontoperformanceevaluationafterM&ATherefore，furtherstudyonperformanceevaluationforM&AisofgreatsignificancebothintheoryandpracticeThispaperexpoundsbasicM&Atheoriesandc

5、ompanyperformanceevaluation，analysesconditionsofperformanceevaluationofM&AintheworldandstudiessomepopulartheoriesandlimitsofperformanceevaluationtechniquesThroughanalysis：somemethodsdonotsuitforChinaconditions；performanc

6、eevaluationwhichsomemethodsapplyappearsinaccurate；datacorrelationCanbringoutresultsoverlap；weighinggivenpersonalCanleadtosomemorehighorlesslowerestimationStudydiscovers，companyhasn’treasonablebasiswhenchoosingperformance

7、evaluationmethodsofM&A，untilnowcompanyhasn’tformeffectiveperformanceevaluationsystemofM&AthatCanappraiseperformanceevaluationofM&AgenerallyThedesignofperformanceevaluationsystemofM&Aincludestwoparts：onepartistheoverallde

8、sign，includingevaluationsystem’element，designrequirement，operatingprocedureandstructure；theotherisdesignofindexsystem，principalpartofevaluationisthemergercompanyaRerM&A，objectofevaluationisthetargetedcompanyandthemergerc