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在经济全球化与激励的市场竞争的局势下,掀起了一股巨大的并购浪潮。近几年,世界的并购浪潮增长速度正以空前的速度增长。并购使生产规模和市场份额得到扩大,同时降低了生产成本,使企业利润更大。并购大小企业成为竞争性商业发展的重要手段。值得人们重视的是,很多企业在并购后整合不力,致使战略失败(或部分失败)。从某种意义上而言,并购其实并不难,难的是对被并购的企业进行整合,并购的企业不仅要对被并购企业进行人力、文化和战略上的整合,还要对财务进行及时有效的整合。因为企业的核心部分是财务管理,这关系到并购意图的贯彻情况、并购方对被并购方的控制以及并购目的是否能够实现。这篇文章针对此问题作了详细的分析。
Under the situation of economic competition and market competition, a huge wave of mergers and acquisitions has taken shape. In recent years, the world’s wave of mergers and acquisitions has been growing at an unprecedented rate. Mergers and acquisitions to make the scale of production and market share has been expanded, while reducing production costs, so that corporate profits even greater. M & A size enterprises become an important means of competitive business development. It is noteworthy that many enterprises after the merger of weak integration, resulting in strategic failure (or partial failure). In a sense, mergers and acquisitions is not difficult, the difficulty is to mergers and acquisitions of enterprises to be mergers and acquisitions, mergers and acquisitions enterprises not only to mergers and acquisitions of enterprises, human and cultural and strategic integration, but also on the financial timely Effective integration. Because the core part of the enterprise is financial management, which is related to the implementation of M & A intent, whether M & A control over M & A and M & A purposes can be achieved. This article made a detailed analysis of this issue.