摘要
本研究分析了在种业企业并购活动中无形资产评估、财务尽职调查中的品牌、专利与研发投入对并购决策的影响,通过对品牌价值、知识产权及研发投入的剖析,本研究发现企业在并购后对上述无形资产的整合使用可以对未来的业绩带来增值的可能性,同时呼吁企业在全球竞争日趋激烈的形势下对这些无形资产进行合理评估及管理,以增强企业市场竞争力、有效降低并购风险。本研究基于对实务的科学分析,以此对中国种业企业的并购决策及无形资产管理提供具有实践性、应用性的参考意义。
This study analyzes the impact of intangible asset valuation,financial due diligence,including brand,patents,and R&D investment,on merger and acquisition(M&A)decisions in the seed industry.Through an in-depth examination of brand value,intellectual property,and R&D investment,the study finds that the integration and utilization of these intangible assets post-M&A can potentially enhance future performance.Additionally,the study emphasizes the need for enterprises to conduct reasonable assessments and management of these intangible assets in response to increasingly intense global competition,thereby strengthening market competitiveness and effectively reducing M&A risks.Based on a scientific analysis of industry practices,this study provides practical and applicable insights for M&A decision-making and intangible asset management in China's seed industry.
作者
徐昕
Xu Xin(Xinxiang Vocational and Technical College,Xinxiang,453000)
出处
《分子植物育种》
北大核心
2025年第8期2794-2798,共5页
Molecular Plant Breeding
关键词
种业企业
并购
无形资产评估
财务尽职调查
品牌
专利
研发投入
Seed companies
Mergers and acquisitions
Intangible asset evaluation
Financial due diligence
Brand
Patents
R&D investment
