Asset inventory surplus

The influence of the type of M and A,the ratio of stock holding and the type of debt undertaking of M and A has been studied and the ratio of net assets earning is used as the value parameter.

以企业净资产盈利率作为效应指标 ,研究了不同并购类型、控股比例及承债式并购对公司并购绩效的影响 ,结果表明混合式并购较好 ,在取得绝对控股权的前提下 ,控股比例不宜过高 ,承债式并购方式不值得提倡 。