企业并购是一种特殊的投资活动,它已成为企业进行资源整合的有效方式和实现低成本扩张的重要途径。就目前我国的经济形势来说企业投资规模迅速扩张,越来越多的企业通过并购方式进行产业结构调整,优化资源配置。与西方国家相比我国的并购理论尚不成熟,企业对并购的认识也存在不少的问题,其中相当普遍的一个问题,则是对并购成本认识不足,这在很大程度上决定着并购投资的成败。下面谈谈怎样以较低的成本购入目标企业的资产和相关产权,达到企业的预期目标。 Merger and acquisition (M & A) is a special kind of investment activity. It has become an effective way for enterprises to integrate resources and an important way to achieve low-cost expansion. In the current economic situation in our country, the scale of investment in enterprises has rapidly expanded. More and more enterprises are adjusting their industrial structure through M & A to optimize the allocation of resources. Compared with the western countries, the theory of M & A in our country is not yet mature. There are still many problems in the understanding of M & A. One of the most common problems is the lack of understanding of M & A costs, which largely determines the M & A investment Success or failure. Here to talk about how to purchase the target company at a lower cost of assets and related property rights, to achieve the desired goal of the enterprise.