金融危机背景下企业并购的财务效应分析
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金融危机背景下企业并购的财务效应分析(15000字)
摘 要：并购是兼并和收购的统称，是市场经济高度发展的产物，也是市场发展的必然要求。由于存在并购的财务效应，这便驱使企业想通过并购来获取财务效应。所以，分析并购能否为企业带来财务效应以及该财务效应对企业各方面产生了哪些影响是有必要的，这关乎着企业并购的成败。于是，基于分析企业并购的财务效应的重要性以及并购给经济带来的重大影响，本文将从五个方面进行分析研究：首先是探讨选题的研究意义及国内外研究现状；其次是对企业并购的财务效应进行分类；然后是对企业并购的正向财务效应和负向财务效应进行具体分析；再次是进一步思考企业并购带来的财务效应；最后是结束语，总结全文，并提出展望。
关键词：金融危机；并购；财务效应
Analysis on the Financial Effects of Mergers and Acquisitions in the Background of Financial Crisis
Abstract: Mergers and acquisitions, is the product of high developed market economy and the necessary requirement of market development. Because of the financial effects of M&A, the companies want to get the financial effects through mergers and acquisitions. So, it is necessary to analysis mergers and acquisitions that can bring financial effects and understand which aspect financial effects had affected, to decide the success or failure of mergers and acquisitions. So, on the importance of analyzing financial effects and a significant impact of mergers and acquisitions on the economy, this article will analyze five aspects: First, investigate the significance of topics and research status. Second, study the financial effect of M&A Classification. Then, analyze the positive and negative financial effects in detail. Third, further think the financial effects of mergers and acquisitions, and the article will sum up the full text, and put forward at last.
Key words: Financial Crisis; Mergers and Acquisitions; Financial Effects
目 录
摘要………………………………………………………………………………………1
关键词………………………………………………………………………………………1
一、绪论………………………………………………………………………………………2
（一）选题的研究意义………………………………………………………………2
（二）国内外的研究现状………………………………………………………………3
二、企业并购的财务效应分类…………………………………………………………7
（一）企业并购的正向效应……………………………………………………………7
（二）企业并购的负向效应……………………………………………………………7
三、企业并购行为的财务效应分析……………………………………………………8
（一）企业并购的正向效应分析……………………………………………………8
1税收效应…………………………………………………………………………8
2预期效应………………………………………………………………………9
3资金杠杆效应…………………………………………………………………10
4生产经营效应…………………………………………………………………11
（二）企业并购的负向效应分析………………………………………………12
1缺乏长期发展潜力的负向效应………………………………………………12
2重组失败的负向效应…………………………………………………………12
四、企业并购的财务效应的进一步思考………………………………………………13
（一）金融危机对财务效应的影响…………………………………………………13
（二）财务效应对并购后的企业的影响……………………………………………14
五、结束语………………………………………………………………………………15
参考文献……………………………………………………………………………………15
致谢…………………………………………………………………………………………16 |
