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纵观近年来纺织服装企业的并购重组案例,绝大部分是成功的。根据并购理论研究的最新成果,中国纺织业的并购实践分为产业链延伸的业务拓展型并购和产业链强化的行业巩固型并购两大类。产业链延伸的业务拓展型并购具体表现为基于相关多元化战略的并购、基于一体化战略的并购;产业链强化的行业巩固型并购主要包括技术获取型并购和技术扩散型并购。在此,通过纺织服装企业的并购事件解析并购渠道,并邀请武汉纺织大学会计学院院长胥朝阳加以点评。
Throughout the recent years, textile and garment enterprises mergers and acquisitions case, the vast majority of successful. According to the latest achievements of M & A theory research, the practice of M & A in Chinese textile industry is divided into business expansion M & A with industrial chain extension and industry consolidation M & A with industrial chain strengthening. The business expansion M & A that the industry chain extends includes the M & A based on the relevant diversification strategy and the M & A based on the integration strategy. The industry consolidation M & A with the industry chain strengthening mainly includes technology acquisition acquisition and technology diffusion M & A. Here, through M & A events of textile and garment enterprises to analyze M & A channels and invited Xu Chaoyang, Dean of Accounting School of Wuhan Textile University to comment.