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公司并购是由美国在1897年的时候首次产生的,而我国企业的兼并是在1984年,上市公司的并购则到了1993年,上市公司并购的历史比较短。要结合我国上市公司的实际情况,正确的减少和规避投资风险,进一步促使我国上市公司并购健康可持续发展。以下是根据我国当前上市公司并购投资的实际情况对其风险进行一个说明,将COSO报告和ERM的要求放在首要解决的问题,考虑如何才能把我国上市公司并购投资风险降到最低,希望可以对提高上市公司并购投资的发展提供启发。
Mergers and acquisitions were first produced by the United States in 1897. The merger of Chinese enterprises was in 1984, the merger of listed companies came to 1993, and the history of mergers and acquisitions of listed companies was relatively short. It is necessary to combine with the actual situation of listed companies in our country to correctly reduce and avoid investment risks and further promote healthy and sustainable M & A of Chinese listed companies. The following is based on the actual situation of China’s current mergers and acquisitions of listed companies a description of its risk, the COSO report and ERM requirements placed on the first issue to solve, consider how to minimize the risk of mergers and acquisitions of China’s listed companies hope that we can Improve listed companies M & A investment development.