论文上市公司企业并购.doc

摘 要 随着冷战的结束，世界格局逐步由两极走向多极，国际竞争已全面地从政治斗争、军事对抗为主转向了经济竞争。同时，经济全球化进程的加快，使得更多企业有机会进入国际市场。正是为了对日益增强的全球市场竞争压力作出反应，发达国家和发展中国家的跨国经营企业都越来越追求通过国外直接投资和非股权投资来进一步发展全球化经营，以便开发新市场或者利用生产要素优势来建立国际生产网，而并购是其最有效的途径。 在企业并购过程中涉及到许多财务问题，而财务问题的解决是企业并购成功的关键。并购财务 资产评估； ABSTRACT With the end of the cold war, the world situation gradually by the poles toward multipolar, international competition has been roundly from politics, military confrontation to economic competition. At the same time, the accelerated process of economic globalization, make more enterprise have the opportunity to enter the international market. It is in order to increasing global market competition pressure responsive, developed and developing countries, multinational enterprises are more and more pursuit through foreign direct investment and equity investment to the further development of globalization, in order to develop new markets or the use of advantage of factor of production to establish international production network, and the merger and acquisition is the most effective way to.In M a process involving many financial problems, but financial problems is the key for the success of enterprise. This paper mainly uses qualitative and quantitative analysis method of combining. The first analysis of the listed company M a related sense and listed companies M a type and global mergers and acquisitions forms and current situation, and then analyzes the listed companies in the merger of financial study, based on the listed companies from the value assessment and payment and financing issues, tax issues four angle, combine real cases and data, put forward in the listed company merger and acquisition occurs in a series of financial problems; then put forward to solve the listed company mergers and acquisitions of financial problems solution due to merger and acquisition is a very complicated process, coupled with personal the depth and breadth of research still needs to extend, so this is only for company merger