J集团跨国并购财务绩效研究

Research on Financial Performance of J Group’s Cross-border Mergers and Acquisitions

随着中国经济体制改革的不断深入,为了顺应市场经济发展规律,不断提高自身的核心竞争力与利润率,不少上市公司通过大量的并购活动来壮大企业的实力,以实现企业长远的、高质量的可持续发展。文章以J集团跨国并购财务绩效为研究对象,采用分维度财务指标分析法对跨国并购前后相关指标进行评价,并为同类跨国并购企业提供借鉴。

With the continuous deepening of economic system reform in China,in order to comply with the law of market economic development and constantly improve their core competitiveness and profit margin,many listed companies expand the strength of enterprises through a large number of mergers and acquisitions activities,so as to realize the long-term and high-quality sustainable development.Based on this,this paper takes the financial performance of J Group's cross-border mergers and acquisitions as the research object,adopts a dimensional financial index analysis method to evaluate relevant indicators before and after cross-border mergers and acquisitions,and provides reference for similar cross-border mergers and acquisitions.