云煤能源并购师宗煤矿的财务整合研究

发布时间：2017-12-27 20:05

本文关键词：云煤能源并购师宗煤矿的财务整合研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：重新配置社会资源、提高资源利用率的重要手段之一就是并购,并购既是追求附带的价值也是为了提高有效的整合资源,实现企业既定的价值目标和收益最大化。对于企业既定目标的优化组合和再造可以通过整合的方式完成,这样也可使得企业价值得到增值。显而易见,整合对于企业并购有着重要的意义,并购整合实施效果直接影响着并购的成败。此外,由于财务整合是并购后整合管理的重要环节,它不仅在整合管理中占据重要位置而且直接影响了并购后的绩效。所以说,财务整合也是企业并购中一个至关重要的环节。本文是在研究财务整合相关理论的基础上阐述了云南煤炭企业并购概况以及并购后的财务整合流程,再结合云南省煤炭行业与煤炭企业并购后财务整合的现状,总结出云南煤炭企业财务整合中存在的问题并且分析原因,随后对云煤能源并购师宗四座煤矿具体的进行了案例分析,结合案例分析对云南省煤炭企业财务整合提出完善建议。通过对煤炭企业并购的财务整合进行分析,可以有效的总结历史经验教训,为云南省煤炭企业并购的下一步工作开展提供参考意见。在如今云南煤炭企业并购浪潮下,对其并购财务整合进行研究探讨具有现实意义。
[Abstract]:One of the most important ways to reconfigure social resources and improve resource utilization is M & A, which is not only pursuing the value of collateral, but also improving effective integration of resources and maximizing the established value goals and benefits of enterprises. The optimization combination and reengineering of the established objectives of the enterprise can be completed through an integrated way, which can also increase the value of the enterprise. It is obvious that integration is of great significance to merger and acquisition, and the effect of merger and acquisition integration directly affects the success or failure of M & A. Besides, because financial integration is an important part of integrated management after M & A, it plays an important role not only in integrated management but also directly in post merger performance. Therefore, financial integration is also a crucial link in the merger and acquisition of enterprises. This paper is based on the study of finance integration theory elaborated on the general situation of Yunnan coal enterprise mergers and acquisitions after the financial integration process, combined with the present situation of coal industry and coal enterprises in Yunnan province of financial integration after merger, summed up in the financial integration of Yunnan coal enterprises in the problems and cause analysis, then the cloud coal energy acquisitions four coal mines in Shizong were specific case analysis, combined with case analysis of coal enterprises in Yunnan Province financial integration proposal. By analyzing the financial integration of mergers and acquisitions of coal enterprises, we can effectively summarize historical experience and lessons, and provide reference for the next step of Yunnan coal enterprises' Mergers and acquisitions. In the current wave of merger and acquisition of coal enterprises in Yunnan, it is of practical significance to study the financial integration of mergers and acquisitions.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F406.7;F271

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