低碳经济背景下企业并购效率评价指标体系新探

A New System for Evaluating M&A Efficiency in Context of Low-carbon Economy

低碳经济背景下原有的并购效率评价体系不再适用,基于低碳经济新视角提出了低碳并购效率评价的新基准与新评价指标体系,并购市场的价值判断标准将建立在低碳环境效率改善基础上并实现低碳经济效益、低碳环境效益及低碳社会效益的三者统一。

In the context of low-carbon economy, the old system for evaluating low-carbon acquisition efficiency is no longer suitable. In the present paper,a set of new standards and indexes is proposed. The enterprise M ＆ A value judgement standards are established on the basis of low carbon environmental efficiency improvement and integrate the three factors including economic benefit, environmental benefit and society benefit.