当前,国际经济增速放缓与国内经济结构调整并行,不少国内企业出现了或多或少的经营困难,但同样也给不少有远见卓识的企业带来了较好的并购机会。如何科学、有效地推进企业并购,选择何种并购方式、采用何种估价模型,都成了我国企业不得不面对的重要课题。本文结合近年来国内并购市场的现状和相关并购知识的探析,提出了有效推进并购活动所需关注的几大关键要点。 At present, the slowdown of the international economic growth is in parallel with the adjustment of the domestic economic structure. Many domestic enterprises have experienced more or less operational difficulties. However, they have also brought many M & A opportunities to far-sighted enterprises. How to scientifically and effectively promote mergers and acquisitions, choose which M & A methods to adopt and which valuation models to adopt have become important topics that Chinese enterprises have to face. In this paper, with the analysis of the status of M & A market and M & A knowledge in recent years, several key points are put forward to pay attention to M & A activity effectively.