均胜电子跨国并购资产评估及对绩效影响的研究

发布时间：2018-03-23 03:28

本文选题：跨国并购　切入点：会计处理　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国汽车产业群的发展壮大，配套的汽车零部件产业是否有十足的竞争力将对我国未来汽车产业的发展起到重要的作用。本文的主角均胜电子作为我国汽车零部件企业中的典型代表，在民营汽车零部件品牌中脱颖而出，其在稳步扩大国内市场的同时，通过并购德国普瑞也在国际市场逐渐占据一席之地。均胜电子通过整合德国普瑞的产品线，不断完善产品结构，形成了具有竞争力的支柱产品。本文通过对均胜电子跨国并购中会计问题研究，包括对标的资产的估值、会计方法选择、支付方式及并购中其他会计处理，并对合并后绩效进行评价，本文采用综合绩效评分法研究此次并购对均胜电子的绩效影响进行分析。本文主要分为六个章节来进行论证研究，各部分主要内容如下：第一章为绪论部分，对本文的的研究背景、研究意义、研究内容及逻辑框架、研究方法及创新点与不足等方面进行简要阐述。第二章为研究现状与理论综述部分，对跨国并购的相关理论发展、理论内容及理论创新等进行综述，并对国内外学者的有关跨国并购的观点进行综述。第三章为均胜电子跨国并购案的简介，包括对均胜电子及德国普瑞的介绍，并购事件的实施过程及实施结果的介绍。第四章为均胜电子跨国并购案中的会计问题的研究。包括并购前资产价值的估值的研究、会计方法的选择、支付方式的选择等方面，以及对各会计要素的处理中存在的会计问题的研究。第五章是对均胜电子跨国并购后的财务状况进行的绩效评估，通过对比并购前后的财务指标对并购成果进行定量判断，从而得出并购成败的结论。第六章是对本文研究的总结。对均胜电子跨国并购案中的经验进行总结，，对不足之处提出相应的建议，以期对以后的企业跨国并购行为起到一定的借鉴作用。企业并购并并非终止，而是下一个新阶段的开始，并购之后是否能够很好的利用资源优势，对资源进行充分合理的整合利用是才是判断跨国并购行为是否成功的关键。本文通过对跨国收购过程及收购后企业经营表现的分析、资源整合效果的分析得出相应的结论，对于研究我国企业跨国并购行为保有一定的现实意义。
[Abstract]:With the development of China's automobile industry cluster, Whether the matching auto parts industry is competitive or not will play an important role in the development of China's automobile industry in the future. Private auto parts brands stand out as they steadily expand the domestic market and gradually gain a foothold in the international market through mergers and acquisitions of Germany's Prey. Through the research on the accounting problems of Junsheng Electronic Cross-border M & A, including the valuation of the underlying assets, the choice of accounting methods, payment methods and other accounting treatment in M & A, the product structure has been continuously improved and a competitive pillar product has been formed. This paper uses the comprehensive performance scoring method to study the impact of the merger on the performance of Junsheng Electronics. This paper is divided into six chapters to demonstrate the research, the main contents of each part are as follows:. The first chapter is the introduction, the research background, research significance, research content and logical framework, research methods and innovative points and shortcomings are briefly described. The second chapter is the research status and theoretical review part, the related theoretical development of cross-border M & A, theoretical content and theoretical innovation are summarized, and domestic and foreign scholars on cross-border M & A views are summarized. The third chapter is a brief introduction of Junsheng Electronic M & A, including the introduction of Junsheng Electronics and German Prey, the implementation process of M & A and the results of the implementation. The fourth chapter is the research on accounting problems in the M & A cases, including the valuation of assets before M & A, the choice of accounting methods, the choice of payment methods, etc. And the study of accounting problems existing in the treatment of various accounting elements. The fifth chapter is the performance evaluation of the financial situation after the cross-border M & A of Junsheng Electronics, through the comparison of the financial indicators before and after M & A to quantitatively judge the results of M & A, so as to draw the conclusion of success or failure of M & A. The sixth chapter is the summary of this paper. To sum up the experience of Junsheng electronic cross-border mergers and acquisitions, put forward the corresponding recommendations to the deficiencies, in order to play a certain role in the future cross-border M & A behavior. M & A is not an end, but the beginning of the next new stage. Will it be possible to make good use of the advantages of resources after M & A? It is the key to judge the success of transnational merger and acquisition. This paper analyzes the process of transnational acquisition and the performance of the enterprise after the acquisition, and draws the corresponding conclusion through the analysis of the effect of resource integration. It has certain practical significance for studying the behavior of transnational merger and acquisition of Chinese enterprises.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F271;F275;F426.6

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