企业兼并是当今经济的热点 ,企业并购中的重中之重是如何确定并购成本问题。并购的成本不只是一个普通的财务成本概念 ,而应该是以目标企业的被评估价值为基础 ,以企业并购成交价格为核心 ,综合考虑多方面因素 ,而形成的成本之和 ,因此并购的决策者要全面考虑整体平衡 ,确保企业并购的成功 Mergers and acquisitions are hot topics in today's economy. How to determine the cost of mergers and acquisitions is the top priority in mergers and acquisitions. The cost of M & A is not just an ordinary concept of financial cost, but should be based on the evaluated value of the target enterprise and the transaction cost of the M & A as the core. The cost of the M & A is determined by comprehensive consideration of various factors To fully consider the overall balance, to ensure the success of corporate mergers and acquisitions