摘要
以企业净资产盈利率作为效应指标 ,研究了不同并购类型、控股比例及承债式并购对公司并购绩效的影响 ,结果表明混合式并购较好 ,在取得绝对控股权的前提下 ,控股比例不宜过高 ,承债式并购方式不值得提倡 .
The influence of the type of M and A,the ratio of stock holding and the type of debt undertaking of M and A has been studied and the ratio of net assets earning is used as the value parameter.The results indicate that there are good performance in mixed M and A. The ratio of holding seems not to be too high when getting absolute holding right. The type of debt undertaking of M and A seems not be a good module.
出处
《中南民族学院学报(自然科学版)》
CAS
2000年第4期58-61,共4页
Journal of South-Central University for Nationalities(Natural Sciences)
关键词
并购
绩效
净资产盈利率
企业
兼并类型
merge and purchase
performance
ratio of net assets earning