基于平衡计分卡的企业并购绩效研究——以三一重工并购普茨迈斯特为例

Research on the Performance of Enterprise Mergers and Acquisitions Based on the Balanced Score Card——Taking SANY Heavy Industry's Merger and Acquisition of Putzmeister as an Example

在经济全球化背景下,国际市场竞争日益激烈,企业为提高市场占有率、提升国际竞争力,跨国并购成为其实现扩张与多元化经营的重要战略选择。论文基于平衡计分卡的视角,以三一重工并购案为例进行绩效分析,从财务、客户、内部流程、学习与成长4个维度阐述并购为企业带来的影响,总结成功的并购经验,为其他工程机械企业并购提供建议参考。

In the context of economic globalization,the international market competition is becoming increasingly fierce.In order for enterprises to improve their market share and international competitiveness,cross-border mergers and acquisitions have become an important strategic choice for them to achieve expansion and diversified operations.Based on the perspective of balanced score card,this paper takes the merger and acquisition case of SANY Heavy Industry as an example for performance analysis,expounds the impact of merger and acquisition on the enterprise from the four dimensions of finance,customers,internal process,learning and growth,summarizes successful merger and acquisition experience,and provides suggestions and references for mergers and acquisitions of other construction machinery enterprises.