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基于并购支付成本的含义与构成,对构建并购支付成本合理性的财务比率评价体系进行分析,并提出了财务比率选用的方法和建议。
Based on the meaning and constitution of the M & A payment cost, this paper analyzes the financial ratio evaluation system of constructing the M & A payment cost rationality and puts forward the method and suggestion of selecting the financial ratio.