论文部分内容阅读
资源型企业在国民经济中发挥着重要的作用,而资源型企业存在的资源利用效率低、污染严重、矿山事故频发等问题,使得对资源型企业进行整合成为了必然。随着资源型企业兼并重组的大规模展开,对资源型企业并购绩效的研究成为了学术界热议的话题,本文将以紫金矿业并购华振投资有限公司为案例,运用财务指标法分析企业并购的绩效,结果表明从长期来看,资源型企业并购会带来财务绩效的下降。
Resource-based enterprises play an important role in the national economy. However, resource-based enterprises have some problems such as low efficiency of resource utilization, serious pollution and frequent mine accidents, which makes the integration of resource-based enterprises inevitable. With the large-scale mergers and acquisitions of resource-based enterprises, the research on the performance of resource-based M & A has become a hot topic in academia. This article will take Zijin Mining M & A Huazhen Investment Co., Ltd. as a case, the use of financial indicators analysis of corporate mergers and acquisitions The results show that in the long run, resource-based M & A will bring about a decline in financial performance.