购并成为目前资本市场关注的焦点之一,随着许多公司愈益重视资本经营,在政策的鼓励下,购并行动将越来越多,相关的投资机会亦随之增多。但公司购并一定要讲求知己知彼,方能实现投资价值。这期我们以亚泰集团收购双阳水泥为例,说明这一问题。购并条件购并本质上是一项投资,分析购并条 Mergers and acquisitions have become one of the focuses of the current capital market. With the increasing emphasis on capital operations by many companies, with the encouragement of policies, mergers and acquisitions will increase, and related investment opportunities will increase. However, company mergers and acquisitions must be focused on knowing what they are and how to achieve investment value. In this issue, we take the example of the acquisition of Shuangyang Cement by Yatai Group to illustrate this issue. Mergers and acquisitions are essentially an investment, analysis of mergers and acquisitions