论文部分内容阅读
在经济发展中,企业间合并与兼并是“你方唱罢我登场”。比如最近,《华尔街日报》报道,世界上最大的电信公司之一的美国电话电报公司(AT&T)与英国电信公司也在准备合并,据说,新公司的股票市值将破纪录地接近1850亿美元。 那么,什么是合并和兼并呢? 合并(consolidation)的意思是两家公司合并后,原来的公司都不存在,而在两家公司资产的基础上创立一家新公司,形象地说,就是,A公司和B公司联合成立了一家C公司。 兼并(merger)不仅包括合并的意思,还指在两家公司的合并中,一家公
In economic development, the merger and merger between enterprises is “you sing it me debut.” Recently, for example, the Wall Street Journal reported that AT & T, one of the world's largest telecoms companies, is also in the process of merging with BT, and that the new company's stock market capitalization is expected to hit a record high of 185 billion U.S. dollars. What then is mergers and acquisitions? The meaning of consolidation is that after the merger of the two companies, the original company does not exist and a new company based on the assets of the two companies is created, figuratively, that A Company B and Company B set up a joint company. Merger (merger) not only includes the meaning of the merger, but also refers to the merger of two companies, one company