摘要
介绍了企业并购的操作程序和并购特点,分析了企业并购的动因和实质。并购可以节约企业的交易费用及税收、提高效率,推动企业的发展,并能改变企业的生命周期。在实施企业并购中,要注意人力资源整合,有明确的战略目标,对原有资产有合理的价值评估,选择并发挥好中介机构在企业并购中的桥梁作用。
Based on the introduction to operation procedures as well as the characteristics of mergence and acquisition of the enterprises, the paper analyzed its causes and essential points. It emphasized that the mergence and acquisition can reduce the business expenses and tax revenues of the enterprises, improve their efficiency, promote their tactics and change their life circles. During the mergence and acquisition of the enterprises, it is very important to pay much attention to the integrity of the human resources, to have a clear strategic target and reasonable value evaluation of the original asset. At the same time, a third party should be chosen as a bridge during the mergence and acquisition activity.
出处
《天津大学学报（社会科学版）》
2004年第3期266-269,共4页
Journal of Tianjin University：Social Sciences
关键词
企业
并购
竞争
enterprises
mergence and acquisition
competition
