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信息不对称、并购业务中利益纠葛及会计本身的特点,都使得企业并购中隐性成本难以考量和防范,最终导致企业并购失败。本文分析了企业并购中的隐性成本及其形成原因,详细陈述了企业并购过程中遇到的各种隐性成本,提供了防范隐性成本的措施。
Asymmetric information, entanglement of interests in M & A business and the characteristics of accounting itself make the hidden costs of M & A difficult to measure and prevent, leading to the failure of M & A. This article analyzes the implicit costs in mergers and acquisitions and their causes, elaborates various hidden costs encountered in mergers and acquisitions, and provides measures to prevent hidden costs.