基于财务分析法的科创板企业并购绩效研究——以A公司为例

Research on M&A Performance of Science and Technology Board Enterprises Based on the Financial Analysis Method——Taking Company A as an Example

并购作为企业快速扩大战略目标的重要手段,并购后的财务绩效在一定程度上能够检验企业的并购效果。以A公司为例,选取其2017—2022年的数据,通过财务指标分析方法对A公司并购后的情况进行分析,得出以下启示:注重并购后的整合工作、增加创新研发、设计合理的业绩补偿承诺,以期为后续科创板企业并购提供借鉴经验。

Mergers and acquisitions(M&A)are an important means for enterprises to rapidly expand their strategic goals,and the financial performance after M&A can,to a certain extent,test the effect of M&A.Taking Company A as an example,its data from 2017-2022 are selected,and the post-merger situation of Company A is analysed through the financial indicator analysis method,which leads to the following insights:focusing on post-merger integration work,increasing innovative research and development,and designing reasonable performance compensation commitments,with a view to providing reference experience for the subsequent mergers and acquisitions of Science and Technology Creation Board(STB)enterprises.