基于平衡计分卡的企业并购绩效分析——以海尔集团并购通用电气为例摘要:在现代市场发展之中，并购逐步发展成为了企业扩大自身发展规模的重要方式之一，也是在市场发展当中所必要采取的措施之一。近年来随着全球家电格局不断发生变化，越来越多的家电企业通过海外并购来扩充产品线向互联网转型。海尔集团并购通用电气的案例具有很强的代表性。并且对于并购绩效进行全面的评估，可以帮助找出影响并购绩效的有关因素，并且及时采取有效的对策，通过这些方式来提高企业并购的整体绩效。同时对于未来我国家电行业的并购整合都具有深远影响和重要的研究意义。阐述了其基本的背景和发展意义，并且介绍了其相关并购的理论知识和方案。充分利用了基于平衡记分卡工具对海尔并购的案例进行了深层次的分析，主要从客户，内部运营等等多个因素来进行综合评估。根据分析结果，得出海尔实施并购活动后虽然个别指标较并购之前有所降低，但整体实现了协同效应，企业运营状况良好的结论。在此案例分析的基础之上，找出了企业并购整合有效的方案和建议。关键词:企业并购绩效评价平衡计分卡并购整合AEvaluationontheCorporationMergerandAcquisitionPerformanceBasedontheBalancedScoreCard--TakingHaier'sAcquisitionofGEasAnExampleAbstract:Inthefiercemarketcompetitionenvironment,mergerandacquisitionhasbecomeanimportantwayforenterprisestodevelopandgrow,andoneofthenecessarymeansfortheeffectiveoperationofthemarketeconomy.Inrecentyears,withthecontinuouschangesintheglobalpatternofhomeappliances,moreandmorehomeapplianceenterprisesexpandtheirproductlinesthroughoverseasmergersandacquisitionstotransformtotheInternet.Thecaseofhaiergroup'sacquisitionofgeneralelectricisrepresentativeandtypicalforthehouseholdapplianceindustry.Theevaluationandanalysisofitsm&aperformancecanhelpenterprisestofindoutthefactorsaffectingm&aperformanceandtakeeffectivemeasurestoregulatethem&abehaviorofenterprises,soastoimprovetheoverallperformanceofm&a.AtthesametimeforthefutureofChina'shomeapplianceindustrymergersandacquisitionsintegrationhavefar-reachingimpactandimportantresearchsignificance.Inthispaper,thebackgroundandsignificanceoftheresearchisfirstclarified,andtheperformanceevaluationandbalancedscorecardtheoryofenterprisemergersandacquisitionsareexplored.Secondly,accordingtotheevaluationandanalysisoftheclassiccaseofgeely'sacquisitionofVolvo,theperformanceevaluationsystembasedonbalancedscorecardisconstructed,andtheindicatorsoffinance,customer,internaloperationandlearningandgrowtharedesignedforspecificanalysis.Accordingtotheanalysisresults,itisconcludedthatalthoughsomeindividualindicatorsofgeelyhavedeclined,ithasachievedthesynergisticeffectofmergerandacquisitionasawholeandthebusinessoperationisingoodcondition.Keywords:mergerandacquisitionperformanceandappraisalbalancedscorecardmergeandacquisitionconformity目录............................................................1..................................................1..................................................1................................2........................................2..................................3............................................4...................................5..................................................5..............................6...........................................................10...............................11...................................11...........................................................11...........................................................111基于平衡计分卡的企业并购绩效分析—...
