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企业的兼并与收购,既是企业资产重组的重要形式,也是企业生产经营的一种高级形式。上市公司是我国国民经济的骨干力量,其并购重组活动也一直领先于其他各类企业。并购对于大多数上市公司来说是一次重大发展机遇,有的上市公司成功运作,提升了业绩,而有的公司则未能达到初衷,甚至业绩急剧下降。如何更好地进行上市公司并购,防范风险,对于上市公司来说无疑是一个重要的问题。
Mergers and acquisitions of enterprises, not only an important form of corporate asset restructuring, but also an advanced form of production and operation of enterprises. Listed companies are the backbone of China’s national economy, and their M & A and restructuring activities have always been ahead of other types of enterprises. M & A is a major development opportunity for most listed companies. Some listed companies have been operating successfully and their performance has been improved. Others have failed to achieve their goals and their performance has dropped drastically. How to better carry out M & A of listed companies and prevent risks is undoubtedly an important issue for listed companies.