并购背景下企业资源的分类

Subdivision of Firm Resources in the Context of Mergers

本文构建了一个应用于并购研究的关于资源的概念体系。在总结企业资源理论经典文献的基础上 ,论证了资源、能力和知识这些概念的内在联系 ,指出资源由资产和能力组成 ,其中资产又可分为以所有权为基础的资产和以使用权为基础的资产 ,能力可分为技能和文化 ,还进一步给出了更细一级的分类。

This paper aims at integrating a typological system of resource in the context of mergers. On the basis of classical literature about the Resource-Based View of the Firm, we argue that resource, capability and knowledge are interrelated in nature, then suggest that resource can be classified as asset and capability, with asset including Property-Based Asset and Access-Based Asset, and capability including skill and culture. Further subdivision is followed.