1上市公司跨国并购财务绩效研究摘 要西方资木主义国家在全球化经济的的大潮中，发生了五次并购。其企业在资本市场不断扩张，并购规模也由低级走向高级。现如今已经成为走向国际市场的重要方式之一。近年来,我国的企业并购逐步发展活跃，已经成为企业寻求经济效益，扩大再生产，参与国际竞争的有效形式。本文主要首先研究了上市公司跨国并购绩效财务绩效管理的研究背景，概述并购的概念、跨国并购理论、跨国并购财务绩效，总结我国上市公司跨国并购现状，对于上市公司跨国并购绩效影响因素的理论进行分析并作实证研究。关键词：上市公司；跨国并购；并购风险2AbstractFive mergers and acquisitions have taken place in the western capitalist countries in the tide of global economy. Its enterprises have been expanding in the capital market, and the scale of M&A has also changed from low-level to high-level. Nowadays, it has become one of the important ways to enter the international market. In recent years, mergers and acquisitions of enterprises in China have gradually developed and become an effective form for enterprises to seek economic benefits, expand reproduction and participate in international competition. Firstly, this paper studies the research background of financial performance management in cross-border M&A of listed companies, summarizes the concept of M&A, the theory of cross-border M&A, the financial performance of cross-border M&A, summarizes the status quo of cross-border M&A of Listed Companies in China, and makes an empirical study on the theory of influencing factors of cross-border M&A performance of listed companies.Key words: listed companies; cross-border M&A; M&A risk 3 目 录摘 要...........................................................................................................................................................11.1 研究背景及意义.....................................................................................
