我国企业资产并购存在的问题及解决对策

资产并购作为现代企业迅速做大做强的最有效方式之一,不仅可以增强企业的核心竞争力,而且可以促进行业整合,推动产业结构调整和升级.改革开放以来,我国企业资产并购经历了三个主要阶段,无论是从广度、深度还是从内容、方式、手段,都在不断演进、深化、规范、成熟.但是.我国企业在并购指导思想、产权关系、资产评估、购后整合等方面还存在一定问题,需要通过树立正确的并购指导思想,明确资产并购主体,准确评估目标企业价值,重视并购后的整合等措施来解决.

Problems of Merger and Acquisition of Enterprises' Assets in China and Their Solutions

As one of the most effective ways to strengthen and expand rapidly the modern enterprises,the M&A(merger and acquisition) will not only enhance their core competitiveness but also stimulate the firms of the same industry to integrate together for restructuring and upgrading.Having experienced three main phases since China's reform and opening-up,the M&A of enterprise' assets were under continuous evolving,deepening,and normalizing to come to maturity in terms of M&A scope,depth,contents,manners and means.Ho...