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选取2001-2004年发生兼并收购的30家我国机械制造行业上市公司为样本,以经营现金流量、总资产收益率来衡量和检验上市公司并购后的绩效,通过运用多元统计方法构造综合评判指数对整合绩效进行了定量化的研究。分析表明上市公司整合绩效参差不齐,并进一步得出我国上市公司并购绩效总体不好,据此分析了原因并提出相关建议。
This paper selects 30 listed companies in China’s machinery manufacturing industry that took place in mergers and acquisitions in 2001-2004 as a sample to measure and test the performance of listed companies after mergers and acquisitions by operating cash flow and total return on assets. By using multivariate statistical methods to construct a comprehensive evaluation index Integrated performance of a quantitative study. The analysis shows that the performance of listed companies is uneven, and further concludes that the performance of China’s listed companies is generally not good, and analyzes the reasons and puts forward some suggestions.