随着中国资本市场的发展,上市公司的兼并收购事件逐年增加。市场经济中,并购重组是资源配置的有效手段,对国家产业结构调整和企业自身发展发挥着积极的作用。然而,公司的并购是一个系统性工程,涉及到多方面的因素,如何使并购获得成功是理论界和实务界都在探讨的一个问题。本文基于国内外学术界关于公司并购研究的主要观点,着重分析公司并购与公司绩效之间的相关性,并结合自己的思考,阐明两者之间的关系,并在此基础上对公司并购参与者提出合理的建议。 With the development of China’s capital market, mergers and acquisitions of listed companies have been increasing year by year. In the market economy, M & A and restructuring are effective means of resource allocation and play an active role in the adjustment of national industrial structure and the development of enterprises themselves. However, the M & A of a company is a systematic project involving many factors. How to make M & A successful is a question that both the theoretical and practical circles are discussing. Based on the domestic and foreign academic perspectives on the research of M & A, this paper focuses on the analysis of the correlation between M & A and corporate performance. Based on the above considerations, this paper clarifies the relationship between M & A and M & A, and on this basis, Propose reasonable suggestions.