资源描述：
《企业并购成本影响因素分析及评价》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、华东交通大学硕士学位论文企业并购成本影响因素分析及评价姓名：肖媛申请学位级别：硕士专业：会计学指导教师：刘小丽20071001AbstractINFLUENCINGFACTORSANALYSISANDEVALUATIONOFCOSTSOFMERGERANDACQUISITIONABSTRACTThecostofMergerandAcquisition(M&A)referstothedirectorindirectexpendituresthatM&AenterprisesoccuredbeauseoftheM&Aactivities.Itrunsthrough
2、thewholeM&Aprocess,canoccurinanyformsascash,equipments.Itlinkstotheprofitofenterprises.ClearlyawareoftheinfluencingfactorsofcostsofM&A,usingevaluationmethodtomeasurethesefactors,identifingthekeyinfluencingfactors,andthustaketargetedmeasurestocontrolthecostsbecomesanimportantproblemt
3、hatbusinessenterpriseconcernedabout.ItdirectlyinfluencesthesuccessofM&Aofenterprise.Researchingithasthemostimportanceofrealitymeaningandfarsightedmeaning.ThisacticleanalyzedthesignificanceofinfluencingfactorsofcostofM&Afirstly,fromtheperspectiveofglobaleconomicintegration,in-depthde
4、velopmentofChinareformandopeningupandacceleratedinternationalpractice,increasingmarketshareandenhancingmarketcompetitiveness,expandingthescaleofcorporateandpreventingtheriskofM&Atotheresearchthesignificance;introducingthebasicconceptandcontentoftheissueswhichstudied,summarizedthedom
5、esticandforeignresearch,andexpoundedtheprimarycontentwhichthisarticleneedstostudy,theresearchmentalityandtheresearchmethod;Secondly,fromtheperspeciveofM&A,transactioncosts,industrialorganization,input-output,thisarticleemphaticallyelaboratedthetheoreticalbasiswhichweanalysis,andlaid
6、thebasisforit.Basedonthestudyabove,thisacticleanalyzedtheinfluencingfactorsofcostofM&A,whichfromtheperspectiveofspecificsituationofM&Aofenterprises.TheviewofthisarticleisthattheinfluencingfactorsofcostofM&Acombinesthenationalenvironment,marketenvironment,M&Aenterpriseandtargetenterp
7、rise,thenanalyzedthereasonsofthatdetaily.Basedontheinfluencingfactorsthatanalyed,usingstatistics,thisacticleestablishedacomprehensiveevaluationindexsystemoftheinfluencingfactorsofcostofM&A.ThenthroughtheDelphiMethodobtainingbandsoftheindexs,evaluatingindexweightaccrodingtoTheAnalyti
8、cHierarchyProcess(A
