企业并购绩效评价初探

Research on Merger Achievement Evaluation

企业并购绩效的评价是用于检验并购效果、评价企业并购决策是否正确的一个重要工具,也是企业并购管理的一个重要环节。结合并购绩效来源于协同效应所创造的价值这一特点,借鉴国有资本金绩效评价方法,从并购方的角度,设计企业并购绩效评价指标,构建并购绩效评价模型,探讨并购绩效评价的可行性。

The merger achievement evaluation is an important tool to be used for examines the result of the merger achievement and evaluating the business enterprise merger policy whether right, is also an important link that the business enterprise merger to manage. This text bases on the characteristics that merger results come from be in conjunction with the effect create of worth, draw lessons from the state-owned capital results evaluation method and from the. buying enterprise＇s angle, designs the index sign of the merger achievement evaluation, sets up the model of the merger achievement evaluation to examines the possibility of the merger achievement evaluation.