摘要
随着经济的快速发展,我国企业并购交易数量逐年增加,并购交易的频繁发生带来数不清的并购风险,因而对并购的财务绩效评价也迫在眉睫。文章通过对我国目前常用的几种财务绩效分析方法进行简单介绍,对比分析各项方法的优势以及不足之处,并对各项财务绩效分析方法的实际运用提出意见。
In recent years,active stock markets have gradually increased the number of mergers and acquisitions,so the risks of merger and acquisition have also grown.The phenomenon called for a reasonable financial performance evaluation of mergers.This paper firstly analyzed some sorts of analytical methods in common use,and comparatively combed their advantages and disadvantages.Then the paper proposed suggestions for the practical use of each method.
作者
王玉喜
WANG Yu-xi(Shanxi Traffic Environmental Protection Center(Co.,LTD.),Taiyuan 030032,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2020年第S01期26-28,共3页
Journal of Shanxi University of Finance and Economics
关键词
企业并购
并购绩效
财务绩效
enterprise merger
merger performance
financial performance
