论文部分内容阅读
企业兼并是市场经济发展到一定阶段的必然产物。随着我国市场经济的快速发展,产权制度改革的深入,企业兼并作为盘活资产存量、发展规模经济、促进企业组织结构调整的重要手段,已愈来愈多地出现在经济生活中。分析研究企业兼并,对于提高企业兼并质量和成效,推进经济的快速健康发展具有十分重要的现实意义。一、当前企业兼并的特点近年来,企业改革一直是经济改革的“重头戏”。各地在搞活微观、发展规模经济过程中,按照市场经济的要求,优化资源配置,坚持组织增量与盘活存量并举,投资扩张与兼并重组结合,鼓励企业间的兼并,推进优势互补,加快了企业组织结构的调整。纵观企业兼并,有如下特点: 1、形式多种多样,范围广泛。过去企业兼并多采取承担债务式,兼并的目的也是以“扶贫、输血”、“扭亏、解困”为主,带有明显的政治色彩。近年来,企业兼
Corporate mergers and acquisitions are the inevitable result of the development of the market economy to a certain stage. With the rapid development of China’s market economy and the deepening of the reform of the property rights system, mergers and acquisitions, as an important means of revitalizing the stock of assets, developing economies of scale, and promoting the adjustment of the organizational structure of enterprises, have become more and more common in economic life. Analytical and research enterprise mergers and acquisitions have very important practical significance for improving the quality and effectiveness of mergers and acquisitions, and promoting the rapid and healthy economic development. First, the characteristics of current corporate mergers In recent years, corporate reform has always been the “big play” of economic reforms. In the process of invigorating micro and developing economies of scale, local governments have optimized the allocation of resources in accordance with the requirements of the market economy, insisted on the combination of organizational increments and the revitalization of stocks, combined investment expansion with mergers and acquisitions, encouraged mergers among enterprises, promoted complementary advantages, and accelerated Organizational structure adjustments. Looking at corporate mergers and acquisitions, it has the following characteristics: 1. A variety of forms and a wide range. In the past, corporate mergers and acquisitions took the form of debt, and the purpose of the merger was also to “provoke poverty, blood transfusions,” “turn losses, and solve difficulties.” This was mainly political. In recent years, companies and