我国零售商并购绩效实证研究

An Empirical Study on Performance of Mergers and Acquisitions in China's Retailing

本文采用会计指标法对我国零售商并购绩效进行了实证研究,结果表明大多数零售商并购后绩效得到改善。因此,为进一步提高零售商并购绩效,政府需要努力创造良好的并购环境,而零售商自身也需加强并购整合力度。

By using the accounting index method, this paper gives an empirical analysis to the performance of merger in retailing. A conclusion is drawn that, as a whole, the M ＆ A has improved performance of companies to a certain degree. Therefore, the government should create favorable conditions and the company should strengthen micro-conformity in order to accelerate the performance of M＆A.