论文部分内容阅读
企业并购在世界经济中起着越来越重要的作用,特别是近来第五次浪潮的到来,更是以其前所没有的规模和速度影响着世界经济的未来。我国企业间也兴起了并购的风潮,并以其明显的经济效益和社会效益显示出了旺盛的生命力。但我国的企业并购是伴随着经济体制改革的不断深入而逐渐发展起来的。考察我国企业并购发展,现阶段还只能算是正处在实验与探索时期,因此,如何完善并购理论以及社会实践,仍有许多问题需要我们去研究和探讨。一、当前我国企业并购中存在的主要问题首先,产权界定模糊,并购主体不规范。企业并购活动是将企业整体地当作商品投入市场进行交换的活动,这种行为必须由其所有者而为之,国有企业的并购则是国有资产产权所有者的行
Mergers and acquisitions play an increasingly important role in the world economy. In particular, the arrival of the fifth wave in recent times has influenced the future of the world economy with the scale and speed that it did not have before. The wave of mergers and acquisitions has also arisen among Chinese enterprises, and its vitality has been demonstrated with its obvious economic and social benefits. However, corporate mergers and acquisitions in China have gradually developed with the continuous deepening of economic system reforms. The examination of the development of M&A in our country can only be regarded as being in the period of experiment and exploration. Therefore, there are still many problems that need to be studied and discussed in order to perfect M&A theory and social practice. First, the main problems in the current Chinese corporate mergers and acquisitions First of all, the definition of property rights is ambiguous, mergers and acquisitions are not standardized. Mergers and acquisitions are activities in which the company as a whole trades as commodities, which must be owned by its owners. Mergers and acquisitions of state-owned enterprises are the owners of state-owned assets.