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当前全球出现了并购热潮,外资并购现象在我国逐渐得到了普及,尤其是对于资本市场来说,并购重组能够较为真实地反应出市场效率及创新能力,并购是当代上市公司发展的必经之路,能够有效推动企业的技术创新及产业升级。在全球企业并购的形势下,我国企业的并购重组取得了很大的进步,并拥有广阔的发展前景,企业并购将会取得前所未有的成效,下面文章中主要在财务会计数据法的基础上探究了企业并购绩效考核工作。
At present, the global mergers and acquisitions (M & A) boom appears. The phenomenon of M & A in foreign countries has been gradually popularized in our country. Especially for the capital market, M & A and reorganization can reflect the market efficiency and innovation ability more truly. M & A is the only way for the development of contemporary listed companies , Can effectively promote the technological innovation and industrial upgrading. In the global mergers and acquisitions situation, the merger and reorganization of Chinese enterprises made great progress, and has broad prospects for development, mergers and acquisitions will achieve unprecedented results in the following article mainly on the basis of the financial accounting data to explore M & A performance appraisal work.