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上市公司以公司价值利益为出发点进行的股权置换和并购,在实际操作中有多种途径和方式,股权置换和并购也分为不同形式也各具特征。本文中,笔者从上市公司股权置换和并购的特征出发,选取了2004年—2006年间的符合条件的上市公司为样本进行了实证分析和财政实例分析,并举了实践操作中的例子,对案例进行分析,提出上市公司在股权置换和并购中应注意的情况,和对企业价值进行全面的思考,望与读者共勉。
Equity exchange and M & A conducted by listed companies based on the company’s value and interest have many ways and means in practice. Equity swap and mergers and acquisitions are also divided into different forms and characteristics. In this paper, based on the characteristics of listed companies’ equity swap and mergers and acquisitions, the author selected qualified listed companies from 2004 to 2006 to conduct empirical analysis and financial case analysis for the sample, gave examples in practice and carried out case studies Analysis, put forward the listed companies in the equity swap and mergers and acquisitions should pay attention to the situation, and the enterprise value of a comprehensive thinking, hope and reader mutual encouragement.