并购是企业实现快速扩张的重要手段,也是对资源优化配置的重要途径。随着经济的发展,经济体制改革的深化和市场经济的逐渐成熟,各行业的竞争日益激烈,并购的发生也日益频繁,经济危机更是成为并购的催化剂。成本效益分析是并购成败的决定因素,我们要在了解并购成本和效益情况的基础上,提出控制成本和提高效益的措施,使企业对并购做出正确的成本效益分析。 Merger and acquisition is an important means to achieve rapid expansion of enterprises, but also an important way to optimize the allocation of resources. With economic development, the deepening of the economic reform and the gradual maturity of the market economy, the competition in various industries is getting fiercer and the M & A takes place more and more frequently. The economic crisis has become the catalyst for mergers and acquisitions. Cost-benefit analysis is the decisive factor in the success or failure of M & A. Based on the understanding of the cost and benefit of M & A, we propose measures to control costs and increase profits, so that enterprises can make the right cost-benefit analysis on M & A.