Research On Company’s Financial Position And Merging Payment Pattern Selected

Mergers and acquisitions (abbreviated M&A), a transaction business deal activity associated with various fields, have been adopted by a host of public companies as the major strategy to hugely expand themselves and consolidate resources. The merging payment pattern, as a significant part also the final part of M&A, plays a crucial role in the result of M&A.First,the overview of researchAfter the reform of equity division, due to the fact that the sole merging payment pattern cannot meet the demand of public companies’M&A, so the range of options to merge has been enlarged and improved. Ironically, there is still a huge gap between China and western countries, thus it appears to be greatly meaningful to explore and study how to choose the merging payment pattern in China. Now, an ocean of scholars in China focus on the the merging performance during the study of M&A, ignoring the study of the merging payment pattern. Among the elements affecting merging payment pattern, the Financial Position of corporations is worth exploring. During those M&A activities, how many kinds of merging payment patterns are available to choose from at this moment? How many kinds of financial position and how to choose the suitable one based on the individual financial status? These are the issues this paper designed to address.Second,the organization and contentThis paper, divided into seven chapters, consists of two major sections, namely, theoretical research and case study. First and foremost, a classification summary of references at home and abroad on the study of merging payment pattern and financial position paves the theoretical way for the following chapters. Then, after contrasting and analyzing the development and current situation of merging payment pattern at home and abroad, this paper concludes the problems and causes of merging payment pattern in China. Next, by using the three-dimensional system of coordinate analysis method, the types of financial position have been classified and the characteristics of all sorts of financial status have been summarized. Meanwhile, each and every kind of financial status is matched with the corresponding merging payment pattern to form the "Financial status type--Merging payment pattern" combination pattern. This paper picks out three cases to analyze and get the conclusion.Third,the major findingsIn light of the limited study of merging payment pattern of public company, there are few studies on the applicability of merging payment pattern analyzed from the aspect of financial status. Therefore, this paper tries to match different types of financial status with corresponding types of merging payment patterns from the financial status perspective for the purpose of providing evidence and advices so that corporations with different types of financial status can choose the suitable merging payment patterns.