中国企业在进行跨国并购方案的执行过程中需要将战略目标作为执行导向,即分清跨国并购的目标是为了完成资源类并购还是为了创造性资产类的并购。在弄清战略目标的基础上,进一步研究基于当下战略目标如何保证经营绩效的相关问题。因此,本文主要通过中国企业跨国并购的实例来论述战略目标与经营绩效的相关问题。 Chinese enterprises need to orient their strategic objectives in the implementation of cross-border M & A programs. That is, the goal of transnational mergers and acquisitions is to clarify whether the goal of cross-border mergers and acquisitions is to complete resource-based M & As or mergers and acquisitions of creative assets. On the basis of clarifying the strategic objectives, we will further study the issues related to how to ensure the operational performance based on the current strategic goals. Therefore, this article mainly discusses the issues related to strategic objectives and business performance through examples of cross-border mergers and acquisitions by Chinese enterprises.