| 绿色并购绩效评价体系构建及应用——以华孚色纺为例 |
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| 引用本文： | 胥朝阳,周超.绿色并购绩效评价体系构建及应用——以华孚色纺为例[J].武汉纺织工学院学报,2013(6):74-79. |
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| 作者姓名： | 胥朝阳 周超 |
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| 作者单位： | 武汉纺织大学会计学院,湖北武汉430073 |
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| 基金项目： | 中国纺织工业协会项目（2010088）;湖北省教育厅科学技术重点项月（D20111607）. |
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| 摘 要： | 绿色并购在推动纺织印染等行业获取绿包技术、淘汰落后产能、增加环保投资等各方面起到了很好的推动作用，但是还没有一套可行的绿色并购评价体系。基于此，文章综述了与并购绩效、绿色绩效相关的文献，在此基础上构建了一套切实可行的评价体系，并以华孚色纺的并购事项为例进行了评价，得出了绿色并购改善纺织印染企业绩效的结论。最后分析了评价系统的不足和以后摸索的方向。
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| 关 键 词： | 绿色并购 绩效评价 华孚色纺 |
Construction and Application of Evaluation System for Green M＆A Performance --In the Case of HUAFU |
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| Authors: | XU Chao-yang ZHOU Chao |
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| Affiliation: | (School of Accounting, Wuhan Textile University, Wuhan Hubei 430073, China) |
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| Abstract: | Green M＆A plays a very good promoting role in promoting textile printing and dyeing industries to obtain green technology, eliminating the backward production capacity, increasing investment in environmental protection and other aspects, but there is not a set of feasible green M＆A evaluation system yet. Based on this, the article reviewed the literatures of M＆A and green performance. At the same time, the article constructed a feasible evaluation system and used the HUAFU acquisition matter as an example to evaluate and made a conclusion that the green M＆A could improve the performance of textile printing and dyeing enterprises. At last, the article analyzed the deficiency of the evaluation system and the direction of subsequent exploration. |
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| Keywords: | Green M＆A Performance Evaluation HUAFU |
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