摘要一、中国企业跨国并购现状
(一)跨国并购
跨国并购属于国际直接投资(FDI,Foreign Direct Investment)的一种,是指一国企业为了某种目的,通过一定的渠道和支付手段,收购另一国企业的全部或者部分股份或资产,从而对后者的经营管理拥有实际的或者完全的控制权。从本质上说,跨国并购是公司产权的交易行为,并非是一种简单的买卖关系,是一种国际范围内的直接投资。
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