摘要
企业经济效益的提高不能只靠生产经营,而需要资本和资产经营并重,通过企业的兼并和接管从而使得企业的资产得到最有效的再配置。本文通过对1996~2002年我国上市公司并购活动的绩效进行实证研究,以检验并构的效果,从而对企业并构活动进行评价。
Improvement of economic benefits of enterprise depends not only on the production but also on the management.So the assets management being laid equal stress on is needed.This thesis,through analyzing the enterprises which have mergers from 1998~2001 the result in order to be examined and constructing.Thus construct the activity to exam the performance of the enterprise.
出处
《特区经济》
北大核心
2006年第8期56-58,共3页
Special Zone Economy
关键词
并购
绩效
超额累计收益率
Mergers and Acquisitions
Short-term Performance
Cumulative Adjusted Returns