论企业并购的动因及我国的现实选择

首先分析了公司兼并与收购的外部因素,如经济周期波动、产业结构变动和市场竞争压力等,其次分析了公司兼并与收购的内部因素,如谋求企业的成长壮大、追求技术优势、追逐规模效益、期望获得避税效益等,最后分析了我国企业并购的现状并提出了有关选择。

On the Annexation and Buying of Enterprises and its Reality in China

Annexing and buying of enterprises takes place frequently in such exterior factors as market competition,market structure adaptation,and the periodical fluctuation of economy.It is also influenced by such interior factors as the developing plan of the company,the innovation of technology and the preservation of the technological advantage,the pursuit of scope benefit,the avoidance of tax and so on.Current situation of annexation and buying of enterprises is also discussed and solutions are exemplified with the Haier Corporation.