A Research Of The Assets Appraisal And Performance Consequences Of Transnational M&A Of Joyson Electronic Company

With the development of China’s automobile industry grow, supporting the autoparts industry is competitive enough for the development of the automobile industryplays an important role in. As a typical representative of China’s auto parts enterprisesin the foreman, Joyson Electronic Company has better electronics talent showingitself in the private automobile brand, also in the steady expansion of the domesticmarket at the same time, through the acquisition of Germany Preh GmbH in theinternational market to occupy a space for one person. Through the integration ofGerman Preh GmbHi, Joyson Electronic Company constantly improve the productstructure, form the pillar products with competitive, the further expansion of themarket in the domestic and international market share. Through the research on theaccounting problems of multinational M&A better electronic Germany Preh GmbH, acomprehensive analysis of the M&A process focus on the pre merger is valued,mergers and acquisitions of assets accounting method choice, payment and otheraccounting issues and M&A.This paper is divided into six chapters to carry on the demonstration research, themain content of each part is as follows:The first chapter is the introduction, briefly described there search background,research significance, research content and the logical framework, research methodsand innovative points and shortcomings.The second chapter is the research status and theory summary, reviews thedevelopment of related theories,the theory content and theoretical innovation, andreviews relevant transnational merger and acquisition of domestic and internationalscholars point of view.The third chapter is the brief introduction of Joyson Electronic Companycross-border acquisitions, including better electronics and Germany Preh GmbHintroduction,implementation process and the results of the M&A event. The fourth chapter is the research on accounting problems Joyson ElectronicCompany multinational merger. The first is the research, accounting for assetsvaluation of the pre merger value selection, payment methods of research on theaccounting problems, and processing of various accounting elements in the.The fifth chapter is the performance evaluation of Joyson Electronic Company oftransnational mergers and acquisitions of financial situation, M&A results arequantitatively determined by financial index comparison after the merger, the mergerand acquisition success conclusion.The sixth chapter is a summary of this paper. Carries on the summary to theJoyson Electronic Company cross-border M&A case experience, put forward thecorresponding suggestions for the shortcomings, in order to conduct cross-borderM&A of enterprises play a certain reference role.The enterprise merger and acquisition is not the conclusion, but is a stage newstart. after the merger can make good use of the resources advantage, fully carries onthe reasonable integration of resources use whether cross-border m&a behavior is thekey to success. In this paper, the analysis of transnational merger process and postacquisition management behavior of resource integration effect and draw thecorresponding conclusion, and has a certain practical significance for the study ofChinese enterprises transnational mergers and acquisitions.