基于品牌战略的并购问题研究

发布时间：2018-04-02 03:10

本文选题：品牌收购　切入点：品牌价值　出处：《西南财经大学》2008年硕士论文

【摘要】： 我国经济蓬勃发展、逐步融入国际市场,企业面临着更加激烈的竞争环境。这种激烈的市场竞争是产品质量、技术服务和价格等要素的竞争,最终要通过品牌竞争来实现。品牌是一项资源,它起着标志一个企业的产品和服务并区别于其竞争对手的作用。品牌资源源于消费者长期对该产品或服务的满意而形成的信誉。有了较高信誉的品牌就会给产品和服务带来附加价值,形成品牌资源。而且由于品牌的诸多特点及其在企业战略规划和战略实施中的地位,还是一项重要的战略资源。品牌竞争已进入资产重组扩展阶段。其特点是:品牌集中速度加快,品牌产品市场占有能力增强;品牌扩展在技术成熟领域上先获成功;品牌在资产重组中成为旗帜。在品牌的战略中,品牌收购具有比较迅速,时间短、见效快的特点。品牌并购是企业实现其品牌战略的手段之一。品牌价值的评估有助于企业有效地实施品牌管理和战略发展,更好地服务于企业长期战略目标。品牌价值的正确测度,对微观的企业运作和宏观的国家经济活动都有着重要意义。在具体实务中按潜在利润评估品牌价值一般有两种做法:一是财务分析法,二是综合法。品牌并购不难,难的是并购后的整合工作,并购相关税收的研究,以及并购相关法律问题的处理等等。本文主体分为五部分:第一部分主要对品牌并购及战略进行简明介绍,包括品牌战略并购的概念、发展简史和意义。第二部分是对品牌战略并购的目标企业的价值估计,涉及企业品牌价值的影响因素、企业品牌价值评估的基本原理、企业品牌价值评估的方法。第三部分是品牌战略并购的融资,涉及品牌战略并购可行的融资方式及分析、品牌战略并购融资成本分析、品牌战略并购融资方式的确定。第四部分是基于品牌战略并购的整合、税收及相关法律问题研究。第五部分以海尔集团为案例,从国内和海外两方面展开分析。笔者认为,并购中的关键是目标企业的价值评估和金融交易.同时指出了与并购相关联的整合、税收、法律等问题的相关问题。在并购中目标企业价值和金融交易要不断的创新。本文有如下特点: 1.本文提出了目标企业价值评估要适应现代企业的发展特点和机制,又要与国家的体制相吻合。尽量能用定量的分析方法估算,并分析了财务分析法和综合法的基本原理及其运用。 2.本文认为并购中的金融交易要灵活运用可能的融资方式和渠道,要不断的创新,发现组合论的资本结构。不同行业和不同的企业应有自己的、适合本企业的融资特点。并在相关的税收和法律方面作了分析。
[Abstract]:With the vigorous development of Chinese economy and its gradual integration into the international market, enterprises are faced with a more fierce competitive environment, which is the competition of product quality, technical service and price, which must be realized through brand competition. Brand is a resource, It acts as a symbol of an enterprise's products and services and distinguishes them from its competitors. Brand resources derive from the reputation of consumers who have long been satisfied with the product or service. A brand with a higher reputation gives the product. And services bring added value, It is also an important strategic resource because of the many characteristics of the brand and its position in the strategic planning and implementation of the enterprise. Brand competition has entered the stage of asset reorganization and expansion. Its characteristics are as follows: the speed of brand concentration is quickened, the market possession of brand products is enhanced, the brand expansion is first successful in the field of mature technology; In the strategy of brand, brand acquisition has the characteristics of rapid, short time and quick effect. Brand M & A is one of the means for enterprises to realize their brand strategy. The evaluation of brand value is helpful for enterprises to effectively implement brand management and strategic development, and to better serve the long-term strategic objectives of enterprises, and the correct measurement of brand value. There are two ways to evaluate brand value according to potential profit in concrete practice: one is financial analysis method, the other is comprehensive method. Brand M & A is not difficult. What is difficult is the integration work after M & A, the research of M & A related tax, and the disposal of legal issues related to M & A and so on. The main body of this paper is divided into five parts: the first part mainly introduces the brand M & A and strategy, including the concept of brand strategic M & A, development history and significance. It involves the influencing factors of enterprise brand value, the basic principle of enterprise brand value evaluation and the method of enterprise brand value evaluation. The third part is the financing of brand strategic merger and acquisition, the feasible financing mode and analysis of brand strategic merger and acquisition. The fourth part is based on the integration of brand strategic mergers and acquisitions, tax and related legal issues. The fifth part takes Haier Group as a case study. From the domestic and overseas aspects of the analysis. The author believes that the key to M & A is the value evaluation and financial transaction of the target enterprise. At the same time, the author points out the integration and taxation associated with M & A. Legal issues and other related issues. In M & A target enterprise value and financial transactions should be constantly innovated. This article has the following characteristics:. 1. This paper puts forward that the evaluation of the value of the target enterprise should adapt to the characteristics and mechanism of the development of the modern enterprise, and should be consistent with the system of the country, and can be estimated by quantitative analysis method as far as possible. The basic principle and application of financial analysis method and comprehensive method are analyzed. 2. This paper holds that the financial transactions in M & A should use the possible financing methods and channels flexibly, innovate constantly and discover the capital structure of portfolio theory. Different industries and different enterprises should have their own. Suitable for the financing characteristics of the enterprise. And the relevant tax and legal aspects of the analysis.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F271;F273.2

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