中国企业跨国并购财务绩效研究【摘要】伴随着经济全球化和改革开放的深入，越来越多的企业把目光着眼于海外市场，开始了企业跨国并购的历程。然而，目前中国企业对跨国并购的理解、参与程度还远远不够，企业对国际化战略的选择也缺乏充分的准备,因此对于研究中国企业跨国并购具有重要性和必要性。本文主要采用了事件研究法、财务指标法、案例分析法分析了中国企业跨国并购财务绩效并通过TCL集团跨国并购案例进一步分析影响、制约企业跨国并购发展的因素，最后针对存在制约的因素提出相应的对策和建议。【关键词】中国企业 跨国并购 财务绩效The Analysis of Chinese Enterprises Transnational Merger Financial Performance 【Abstract】With the development of economic globalization and reform and opening-up, more and more enterprises pay much attention to the outside market ,which made them begin the journey of Cross-border Mergers and Acquisition . However, the comprehension and participation of Chinese enterprises in the Cross-border Mergers is not correctly enough. What’s more, lots of enterprises lack a sufficiency preparation to the choice of international strategic. As a result, it is important and necessary for us to study Cross-border Mergers and Acquisition. The paper focus on the event-study methodology, financial index method and individual cases analysis to research financial performance，meanwhile, we make further investigations of the main factors which affect Chinese enterprises’ financial performance by means of analyzing the case of TCL company. At last, we put forward some useful suggestions according to the restrict matters of Chinese enterprises in the Cross-border Mergers.【key words】Chinese enterprises Cross-border Mergers and Acquisition financial performance 目录一、概述 .................................................................................................... 3 （一）并购的概念 ........................................
