摘要
结合企业绩效评价的定义,从并购动因和并购绩效层次的角度解释并购绩效评价的内涵。分析当前企业并购绩效评价研究的现状及存在问题,从并购动机的角度,明确评价目标,确定评价对象和评价基准,选择合适的评价方法,得出评价的初步结果,再经过外部环境的修正,总结最终的并购绩效。这样可以更清晰、更系统地对企业并购绩效的进行评价。
Analysis of current performance evaluation of enterprise merger：present status and problems,design an evaluation of acquisition performance of program evaluation,the clear system, determine the evaluation and assessment of benchmarks,select the appropriate evaluation methods, construct a scientific evaluation,the initial results of the evaluation,after correction of the external environment,the report summarizes the final acquisition performance.This will become clearer,more systematic acquisition performance of evaluation.
出处
《漳州职业技术学院学报》
2010年第4期42-46,共5页
Journal of Zhangzhou Institute of Technology
关键词
企业并购
绩效评价
评价体系
评价程序
Mergers and acquisitions
Performance evaluation
Evaluation system
Evaluation procedure
