论文部分内容阅读
企业的并购方式,不管公司制、业主制都有不同的并购方式,而不同的并购分别会以不同的方式体现,企业自身的扩张换句话来说也是资本的扩张,企业之间的并购是其最主要的表达方式。并购时代的来临成为国家调整产业结构、加快产业的升级、资源优化的配置、提高国家市场竞争力的重要方式方法。本文将围绕企业并购的理论和财务动因进行阐述。
Mergers and acquisitions of enterprises, regardless of company system, the owners have different modes of mergers and acquisitions, and different mergers and acquisitions will be reflected in different ways, the company’s own expansion in other words is the expansion of capital, mergers and acquisitions among enterprises is Its most important way of expression. The advent of the era of mergers and acquisitions has become an important way and means for the state to adjust its industrial structure, speed up industrial upgrading, optimize the allocation of resources, and improve the market competitiveness of the country. This article will elaborate on the theoretical and financial motivation of M & A.