| 我国上市公司并购状况调查与并购绩效评价 |
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| 引用本文： | 马瑜堃,方敏,李得胜.我国上市公司并购状况调查与并购绩效评价[J].西安石油大学学报(社会科学版),2011,20(5):56-61,75. |
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| 作者姓名： | 马瑜堃 方敏 李得胜 |
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| 作者单位： | 1. 西安石油大学经济管理学院,陕西西安,710065
2. 中国石油青海油田分公司财务处,甘肃敦煌,736202 |
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| 基金项目： | 2010年中国总会计师协会立项课题 |
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| 摘 要： | 在充分考察和分析我国上市公司实际情况和并购评价方法的基础上,引入新的绩效评价模型——差量绩效评价模型,并将DEA模型与对比分析法进行有效结合,进一步研究上市公司在管理上可控的输入与输出指标,以达到准确度量上市公司并购前后效率的目的。
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| 关 键 词： | 公司并购 绩效评价 DEA模型 |
An Investigation of Merging Status to Chinese Listed Companies and A Evaluation of Their Merging Performance |
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| MA Yukun,FANG Min,LI Desheng.An Investigation of Merging Status to Chinese Listed Companies and A Evaluation of Their Merging Performance[J].Journal of Xi‘an Shiyou University:Social Science Edition,2011,20(5):56-61,75. |
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| Authors: | MA Yukun FANG Min LI Desheng |
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| Institution: | MA Yukun1,FANG Min2,LI Desheng2(1.School of Economic Management,Xi'an rsity,Xi'an,Shaanxi,710065,China,2.Finance Department,Qinghai Oilfields Subcompany,CNPC,Dunhuang,Gansu,736202,China) |
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| Abstract: | Based on the adequate investigation and analysis about the practical situation and merging evaluation methods of China listed companies, a new performance evaluation model--the dispersion performance evaluation model - is introduced, together with the effective combination between DEA model and the contrastive analysis method. Then the further study focuses on the controllable input and output indexes in management of listed companies so as to measure the efficiency of listed company before and after the merge exactly, and remedy the defects caused by single contrastive analysis. |
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| Keywords: | company merging performance evaluation DEA model |
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