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并购对价与融资方式选择——均胜电子系列并购案例分析 被引量:1

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摘要 本文基于均胜电子2012-2017年的并购活动,从控制权转移和融资约束两个角度分析了公司并购对价和融资方式的选择及其影响。结论表明:较为通畅的融资渠道使得均胜电子倾向于选择现金作为支付方式;外部融资要权衡控制权稀释与债务融资约束带来的控制权转移风险;并购后实现好的盈利能力是降低控制权转移风险的关键。
作者 金弦歌
出处 《中国乡镇企业会计》 2018年第8期37-39,共3页
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