摘要
随着我国医疗器械行业的迅速发展,医疗器械企业纷纷加入到了跨国并购的浪潮中,但在其获得机遇的同时,不可避免地会伴随着极大的风险。跨国并购的各个阶段都存在着风险,如果不能及时进行准确的识别并采取有效的措施进行防范,将会导致企业并购交易失败。基于此,文章通过选取迈瑞医疗并购海肽生物这一跨国并购案例,运用风险管理理论、信息不对称理论和协同效应理论对医疗器械企业跨国并购准备、实施、整合阶段的风险识别与防范进行研究。
With the rapid development of China‘s medical device industry,medical device enterprises have joined the wave of cross-border M&A.However,while gaining opportunities,it will inevitably be accompanied by great risks.There are risks in all stages of cross-border mergers and acquisitions.If not timely and accurate identification and take effective measures to prevent,it will lead to the failure of M&A.Therefore,this paper studies the risk identification and prevention in the preparation,implementation,and integration stages of cross-border mergers and acquisitions of medical device enterprises by selecting the cross-border M&A case of Mindray acquisition Hytest Invest Oy,using risk management theory,information asymmetry theory and synergy effect theory in order to avoid the failure of cross-border mergers and acquisitions.
出处
《新经济》
2023年第12期73-83,共11页
New Economy
关键词
医疗器械
跨国并购
风险识别
风险防范
Medical Device
Cross-border M&A
Risk Identification
Risk Prevention
作者简介
时军,吉林财经大学会计学院副教授,吉林省企业财务与会计研究中心研究员,硕士研究生导师;周莉,吉林财经大学会计学院会计专业硕士研究生。
