微软收购诺基亚之跨国并购案例分析

发布时间：2018-03-09 22:36

本文选题：微软公司　切入点：诺基亚　出处：《中国注册会计师》2017年11期 　论文类型：期刊论文

【摘要】：近年来,国内外企业跨国并购事件大量涌现,继而跨国并购绩效问题在学术界得到广泛关注,本文以微软收购诺基亚作为案例样本,借助跨国并购相关理论知识,深入研究微软公司跨国并购的原因,即发展出现低潮,以期拓展新领域、实现协同效用,开发手机Windows系统、赢得专利组合,获取HERE地图服务。通过对比分析微软公司跨国并购前后的绩效发现,企业并购之后债务偿还能力稳中有升、盈利能力波动提升、成长能力徘徊前进、营运水平变化不大。通过本文的研究,预期在一定程度上可以为国内外企业在进行跨国并购、提升并购绩效提供一定的理论思考和经验借鉴。
[Abstract]:In recent years, the event of cross-border mergers and acquisitions of enterprises at home and abroad in large numbers, then the performance of transnational merger received widespread attention in academic circles, this paper takes Microsoft's acquisition of NOKIA as a case, by means of cross-border mergers and acquisitions related theoretical knowledge, in-depth study of transnational mergers and acquisitions by Microsoft Corp, the development of low tide, in order to expand new areas, to achieve synergy, the development of Windows mobile phone system, win patent portfolio, HERE map service. Through the comparative analysis of transnational mergers and acquisitions performance before and after the Microsoft Corp found that mergers and acquisitions after the debt repayment ability rises steadily, enhance profitability volatility, growth ability hovering forward, little change in operation level. Through this study, to a certain extent can be expected for the domestic foreign enterprises in cross-border mergers and acquisitions, mergers and acquisitions to enhance performance to provide theoretical thinking and experience reference.

【作者单位】：陕西省广播电视大学宝鸡市分校;
【分类号】：F271;F406.7;F416.6

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