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AbstractFivemergersandacquisitionshavetakenplaceinthewesterncapitalistcountriesinthetideofglobaleconomy.Itsenterpriseshavebeenexpandinginthecapitalmarket,andthescaleofM&Ahasalsochangedfromlow-leveltohigh-level.Nowadays,ithasbecomeoneoftheimportantwaystoentertheinternationalmarket.Inrecentyears,mergersandacquisitionsofenterprisesinChinahavegraduallydevelopedandbecomeaneffectiveformforenterprisestoseekeconomicbenefits,expandreproductionandparticipateininternationalcompetition.Firstly,thispaperstudiestheresearchbackgroundoffinancialperformancemanagementincross-borderM&Aoflistedcompanies,summarizestheconceptofM&A,thetheoryofcross-borderM&A,thefinancialperformanceofcross-borderM&A,summarizesthestatusquoofcross-borderM&AofListedCompaniesinChina,andmakesanempiricalstudyonthetheoryofinfluencingfactorsofcross-borderM&Aperformanceoflistedcompanies.Keywords:listedcompanies;cross-borderM&A;M&.........................................................................................................................63中国企业跨国并购现状及财务绩效影响因素分析................................................................................63.1中国企业跨国并购发展现状.........................................................................................................63.2跨国并购财务绩效影响因素分析.................................................................................................73.2.1汇率的影响......................................................................................................73.2.2企业规模的影响..............................................................................................73.2.3文...