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公司并购重组是企业理论和公司财务实践的重要命题之一。关于公司并购的研究成果如雨后春笋般层出不穷,这些研究主要是基于公司并购动机探究公司并购绩效,实证研究和理论研究都较为充实。
The merger and reorganization of the company is one of the important propositions of the theory of the firm and the financial practice of the company. Research results on M & A have sprung up everywhere. These researches mainly focus on the M & A performance of M & A motivation based on the motivation of M & A. The empirical research and theoretical research are more substantial.