论我国种业企业并购财务管理

On the Financial Management of Mergers and Acquisitions of Chinese Seed Industry

在激烈的市场竞争中,"适者生存,优胜劣汰"已经成为了企业成长的基本规律。在全球经济的发展背景下,并购作为企业资源配置的重要模式,对一国产业结构的调整、社会资源的配置、企业结构的优化、技术水平的创新、核心竞争力的形成都产生着深远的影响。因此对于各国企业而言,要想在短时间内提高自身竞争力,并购是一个有效手段。目前我国种业正经历着重组和整合阶段,妥善处理好并购重组中的相关财务管理问题,是实现资本成功运作的前提和基础。

In the fierce competition in the market, ＂the surival of the fittest＂ has become the basic rules of enterprise growth. Under the background of the development of the global economy, mergers and acquisitions as an important mode of enterprise resource allocation,has a profound impact on the adjustment of the industrial structure of a country, the allocation of social resources, the optimization of the structure of enterprises, the level of technology innovation, the formation of core competitiveness. So for various countries in terms of enterprises, in order to improve their competitiveness in a short time, M ＆ A is an effective mean. At present, China＇s seed industry is undergoing restructuring and integration stage, and it is the premise and basis for the successful operation of the capital to properly handle the relevant financial management issues in M ＆ A restructuring.