会计财务管理专业 企业并购效应分析--以58同城并购赶集网为例

企业并购效应分析--以 58 同城并购赶集网为例摘要企业并购在生活中是常见的事情，而对于并购行为产生的效应国内外的学者一直都有在研究。本论文是选取了互联网行业的生活服务信息分类网站 58 同城并购赶集网这一案例来进行并购效应分析。本文是从并购前后的盈利能力和发展能力去分析并购的经营协同效应。对于并购之后产生的管理协同效应主要是从管理费用，销售费用和人力资源整合这三方面去进行分析。而财务协同效应则是从短期偿债能力和节税方面来分析。流量效应则是从网站的浏览人数去进行分析。市场份额效应则具体表现在并购之后企业的市场占有率大大的提高了。关键词：企业并购；协同效应；流量效应；市场份额效应IAnalysis on the Effect of M & A-- Taking 58.com M & A as an ExampleAbstractM & A is a common thing in life, and scholars at home and abroad have been studying the effect of M & A. This paper selects the case of 58.com, a classified website of life service information in the Internet industry, to analyze the effect of M & A. This paper analyzes the business synergy effect of M & A from the perspective of profitability and development ability before and after M & A. The management synergy after M & A is mainly analyzed from three aspects: management expenses, sales expenses and the integration of human resources. The financial synergy is analyzed from the aspects of short-term solvency and tax saving. The traffic effect is analyzed from the number of visitors to the website. The market share effect is embodied in that the market share of enterprises has greatly increased after mergers and acquisitions.Key words:Enterprise merger and acquisition；Synergistic effect；Flow effect；Market share effectII目 录摘要........................................................................................................................IAbstract.......................................................................................................