I企业并购动因及绩效分析——以阿里巴巴收购优酷土豆为例摘 要随着我国经济的不断发展和全球化进程的不断加快，企业面临着越来越大的冲击和挑战，竞争也越来越激烈。从少数的战略性交易到如今普遍的并购活动，企业并购作为公司资本增加的来源，对公司的经营活动，资本结构的重组和资源的整合起着重大影响。本文以阿里巴巴和优酷土豆的合并为研究对象，对合并前的经营业绩和经营战略进行对比，对阿里巴巴并购优酷士豆的并购方案、并购过程、并购动机及并购产生的影响进行分析。结果表明，此次合并能够为合并双方实现战略上的双嬴局面，同时为未来企业的多元化发展、提高市场竟争力具有借鉴意义。而在市场经济不断发展完善的大环境下如何能够利用企业财务绩效分析相关信息的运用,通过对企业财务状况的分析，有利于提高企业自身的竞争力和建立一个有效的评价促进企业更好的发展。关键词：阿里巴巴；企业并购；绩效分析II Motivation and performance analysis of mergers and acquisitions——Take Alibaba's acquisition of Youku tudouAbstractWith the continuous development of Chinas economy and the acceleration of the process of globalization, enterprises are facing more and more impact and challenge, and the competition is more and more fierce From a few strategic transactions to the common m&a activities. M&A as the source of capital increase, plays a significant role in the company's business activities, capital structure restructuring and resource integration.This paper takes the merger of Alibaba and Youku tudou as the research object, compares the business performance and business strategy before the merger, and analyzes the merger plan, merger process, merger motivation and impact of Alibaba's merger with Youku tudou. The results show that the merger can achieve a strategic win win situation for both sides of the merger, at the same time for the future diversification of the development of enterprises improve the market competitiveness has reference significance. In a constantly...
