对于我国目前正在进行的第五次并购浪潮,关注于公司并购长期绩效是目前并购动机的大趋势,能否使得并购取得对公司长远业绩的贡献是评价现行并购是否成功的关键,在现阶段的国家大环境下,跨国并购、跨行业多元化并购要求现在进行的一切并购必须立足于战略并购的角度,严防为了短期业绩的提升而进行盲目的并购,对于并购业绩的评价是研究并购绩效的热点问题。 Concerning the fifth M & A wave currently underway in China and focusing on the long-term performance of M & A, it is the general trend of the current M & A motivation. Whether we can make M & A contribution to the long-term performance of the company is the key to evaluate the success of M & A at the present stage Under the national environment, cross-border mergers and acquisitions and cross-sectoral diversification require that all mergers and acquisitions must be based on strategic mergers and acquisitions, prevent blind mergers and acquisitions in order to improve short-term performance, and evaluate mergers and acquisitions performance is a hot spot for M & A performance problem.