资本集中与企业并购

The Centralization of Capital and Merger and Acquisition

主要论述了资本集中理论的三个主要方面 ,即协作分工的发展是资本集中的源动力、资本集中是资本加速积累的前提、资本集中是利润率下降规律的必然趋势 ,并在对以上三方面的分析中揭示了资本集中理论对企业并购行为的指导作用。

This article mainly discusses the three aspects of the theory of centralization of capital. Firstly, the development of cooperation and specialization is the internal motivation of the centralization of capital. Secondly, the centralization of capital is the premise on which capital can accumulate more quickly. Thirdly, the centralization of capital is the result which is caused by the law of diminishing returns. The analysis of the theory of the centralization of capital gives guidance to the merger and acquisition.