摘要
随着全球化的发展,跨国并购成为企业向外拓展的重要发展方式。近年来,我国的经济发展不断提高,国内企业跨国并购的案例呈上升发展趋势,并购的绩效也逐渐引起企业的重视。本文将在传统单纯的财务指标角度对并购绩效研究的基础上,利用平衡计分卡多角度多指标的评价思想进行跨国并购绩效分析,即以海尔并购通用家电为例从财务、客户、内部业务流程、学习和成长四个维度评价跨国并购绩效,突破了传统方法。通过海尔并购通用家电这一经典跨国案例带给我们的结论,希望对往后企业海外并购绩效得到一些启示。
With the development of globalization,cross-border mergers and acquisitions have become an important development method for enterprises to expand outward.In recent years,my country's economic development has continued to improve,and the cases of cross-border mergers and acquisitions of domestic enterprises have been on the rise,and the performance of mergers and acquisitions has gradually attracted the attention of enterprises.Based on the traditional pure financial indicators,this paper will use the balanced scorecard multi-angle and multi-indicator evaluation idea to analyze the performance of cross-border mergers and acquisitions.The four dimensions of process,learning and growth evaluate cross-border M&A performance,breaking through traditional methods.Through the conclusion brought to us by the classic multinational case of Haier's acquisition of General Appliances,we hope to gain some inspiration for the performance of overseas mergers and acquisitions of enterprises in the future.
作者
黄丽华
HUANG Li-hua(Guangdong Technology College,Zhaoqing 526000,China)
出处
《价值工程》
2022年第10期9-12,共4页
Value Engineering
基金
2021年度广东理工学院“科技项目”校级项目:肇庆数字乡村旅游发展影响因素及脱贫机制研究(2021GKJSK003)。
关键词
平衡计分卡
海尔集团
通用家电
并购绩效
balanced scorecard
Haier group
general home appliances
mergers and acquisitions performance
