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策划人语:作为全球资源重新配置最有效、最灵活的方式,企业并购目前正在全球范围内如火如荼地进行着。中国是亚太地区继日本和澳大利亚之后的第三大并购市场,2006年上半年,中国的并购交易金额达到了410亿美元,年增长率达到令人诧异的71％;2005年,中国公开的并购交易数比上年增长了14．5％,达到857宗。如何以最低的并购成本获得最高的并购收益,达到增强企业核心竞争力、降低交易费用、分散经营风险、迅速“做大做精、做强”,即1+1>2的目的,是并购方关注的重点。财务问题贯穿于并购始终,并发挥着极其重要的作用。如何进行企业并购的财务规划,如何进行财务操作,并购给企业带来怎样的财务影响,并购的态势走向如何,如何选择最佳的并购方式,都值得我们认真关注和思考……
Planning language: As the most effective global resource reconfiguration, the most flexible way, corporate mergers and acquisitions are currently being carried out in full swing in the world. China was the third largest M & A market in the Asia-Pacific region following Japan and Australia. In the first half of 2006, China’s M & A transactions reached 41 billion U.S. dollars, an annual increase of 71%. In 2005, China’s public M & A The number of transactions increased by 14.5% over the previous year to 857. How to get the highest M & A income with the lowest M & A cost, to enhance the core competitiveness of enterprises, reduce transaction costs, diversify business risks, quickly “bigger and stronger, stronger”, that is, the purpose of 1 + 1> 2 is mergers and acquisitions Focus of attention. Financial problems run through M & A and play an extremely important role. How to carry out the financial planning of M & A, how to conduct financial operations, how financial impact mergers and acquisitions bring to the enterprise, how the trend of M & A go, and how to choose the best M & A way deserve our serious attention and thinking ......