试析企业并购的成本效应

On Effect of Cost of Corporate Mergers and Acquisitions

并购作为企业的一种发展战略,是企业实现"做强做大"目标的有效途径。然而,并购也存在着很大的风险,成本就是其中一个非常重要的影响因素,甚至是决定并购成败的因素。因此,企业要充分考虑并购成本给并购带来的影响,从而做出正确的决策,实现并购的目的。

Corporate Mergers and Acquisitions （M ＆ A） as a development strategy is the effective way of the enterprise to realize the goals of growing stronger and larger. However, the mergers and acquisitions also have the very large risk, and the cost is one of the very important influencing factors, and even it is the factor that decides the mergers and acquisitions successful or failed. Therefore, the enterprise fully needs to consider the influence which the cost brings. Thus, it makes the correct decision - making and achieves the purpose of the mergers and acquisitions.