摘要
企业并购融资决策问题的核心是资本结构决策。本文利用基于方差分析的资本结构决策模型作为并购融资风险的定量分析与评价工具,研究了并购融资决策问题,使并购融资决策模型更富可操作性和广泛适用性,为企业并购融资的最优资本结构决策提供了科学依据。
Capital structure decision- making is the core of financing of M&A decision-making. In this paper, we studies the problem of financing of M&A decision- making by applying the capital structure decision- making model based on variance analysis method as quantitative analysis tool of financing risk of M&A. This method can make financing of M&A decision - making more operatively, and provides scientific basis for the best capital structure decision- making in financing of M&A.
出处
《数量经济技术经济研究》
CSSCI
北大核心
2007年第6期146-152,共7页
Journal of Quantitative & Technological Economics
基金
国家自然科学基金资助(批准号:70472003)
关键词
产业整合
融资
方差分析
矩阵模型
Industry Consolidation
Financing
Variance Analysis
Matrix Model