Mergers And Acquisitions Of Financial Operations

The enterprise's M&A is a sort of capital operation to make development of the enterprises and it is also an effective measure to adjust the industrial structure and optimize the resource distribution. The enterprise's M&A covers a large quantity of financial problems and it needs correlative financial decisions. Therefore, it is of great practical significance to research into the enterprise's M&A from the financial aspect. This dissertation firstly introduces the concept of the enterprise's M&A , the types of the enterprise's M&A and its theories of financial motives. Then it pays great attention to analyse the financial methods of the aim enterprise's value evaluation before M&A action, the choice of the payment ways during the M&A process and the financial performance evaluation after M&A action. These three core contents make the financial process of M&A action. Finally, this dissertation combines some actual cases to make practical analysis and it makes some thoughts about the M&A practice of our country from the angles which thisdissertation refers.