摘要
通过对家电行业的特点及其并购过程中财务风险的分析,建立了家电行业并购的财务风险评价指标体系,运用层次分析法确定各指标权重,给出了我国家电行业并购财务风险预警的模糊综合评价模型,并通过四川长虹与美菱电器的并购案例进行了实证分析,对并购活动中财务风险防范与控制方面存在的问题进行了分析,明确了财务风险防范与控制的重点.
On the base of the characteristics of Chinese household appliances industry, we establish an evaluation system of financial risk of M＆A. Then we use integrated fuzzy evaluation model, which combines frizzy set theory and AHP to analyze the financial risk quantitatively. The M＆A case of SICHUAN CHANGHONG ELECTRIC CO., LTD and HEFEI MEILING CO. ,LTD is applied to verify the model, which happened in domestic capital market. Finally,by analyzing the problems in defending and controlling financial risk of M＆A, we find out the essence of defending and controlling,and put forward some constructive advices for managers to improve the ability of defending and controlling the financial risk in M＆A in China
出处
《数学的实践与认识》
CSCD
北大核心
2010年第1期78-83,共6页
Mathematics in Practice and Theory
关键词
并购
财务风险
预警
模糊综合评价
M＆A
financial risk
early warning
fuzzy set theory
