并购绩效评价研究

Research on M&A Performance Evaluation

在企业并购中建立起全面的绩效评价体系至关重要,而目前还不能确定一种可以准确、合理、全面地评价并购绩效的方法。基于此,本文尝试利用事件研究法、会计指标法与因子分析模型构建一套较为全面的并购绩效评价体系。

It is important to establish a comprehensive performance evaluation system in corporate mergers and acquisitions,but it is not yet possible to determine a method that can accurately,reasonably and comprehensively evaluate the performance of mergers and acquisitions.Based on this,this article attempts to build a more comprehensive M&A performance evaluation system using the event research method,accounting index method and factor analysis model.