To enhance the success rate of merger and acquisition, the acquiring party should make due diligence investigation into the target enterprise's counting materials and financial situations when filtering the target en...To enhance the success rate of merger and acquisition, the acquiring party should make due diligence investigation into the target enterprise's counting materials and financial situations when filtering the target enterprises. Meanwhile, the acquiring party must thoroughly analyze the target enterprise's motive for selling, making sure that all the financial resources of the target enterprise well satisfy its acquisition criteria. Thus, the acquiring party can determine the most appropriate target enterprise. This paper tends to define the financial features of the target enterprise and the primary factors that affect the filtration of target enterprise in order to provide suggestions for the acquiring party to filter the target enterprise that satisfy its acquisition criteria.展开更多
文摘To enhance the success rate of merger and acquisition, the acquiring party should make due diligence investigation into the target enterprise's counting materials and financial situations when filtering the target enterprises. Meanwhile, the acquiring party must thoroughly analyze the target enterprise's motive for selling, making sure that all the financial resources of the target enterprise well satisfy its acquisition criteria. Thus, the acquiring party can determine the most appropriate target enterprise. This paper tends to define the financial features of the target enterprise and the primary factors that affect the filtration of target enterprise in order to provide suggestions for the acquiring party to filter the target enterprise that satisfy its acquisition criteria.