摘要
简要回顾了有关学者对上市公司兼并收购效率的争论,并将这些争论纳入两种效率评价标准的框架之内,简要评述了我国上市公司的并购特点,并给出了我国上市公司并购评价标准。
This paper briefly reviews the disputes of relevant scholars about th e efficiency of merger &acquisition and puts these disputes into two kinds of f rames of efficiency evaluation standards, briefly comments on the features of me rger &acquisition made by our country's listed companies, and gives the evaluat ion standards for merger &acquisition of our country's listed companies.
出处
《科技情报开发与经济》
2003年第7期289-291,共3页
Sci-Tech Information Development & Economy
关键词
上市公司
兼并收购
股东利益标准
利益相关者标准
listed company
merger &acquisition
standard for shareholder's equ ity
standard for party interested