Study On The Internal Control Of Overseas Mergers And Acquisitions Of China's Mineral Resources Enterprises

Since the reform and opening up,China's rapid economic development,rapid development of the economic market has also stimulated the consumption of non-ferrous metals demand,which also improves China's mineral resources on foreign resource market dependence.The 17th National Congress of the Communist Party of China proposed to go out of the major decision-making,the strength of the enterprises have implemented overseas M&A strategy.With the mining,excavation and production in recent years,and now China's mine resources have been difficult to meet their own development needs,so the acquisition of overseas rich resources of mineral enterprises show a year-on-year growth trend,the implementation of mergers and acquisitions,access to a large number of foreign resources,As well as foreign advanced technology and business practice experience.M&A is the way in which the enterprise acquires the rest of the business to enhance its own competitiveness.In the country,more and more enterprises began to implement M&A plan,but many of these M&A cases are not successful,one of the most important reason is not reasonable to carry out mergers and acquisitions.In the whole process of mergers and acquisitions,the most important is the integration of internal control of both enterprises.The implementation of scientific M&A internal control.obviously enable enterprises to obtain greater benefits,so as to effectively ensure the ultimate success of mergers and acquisitions.This study mainly adopts the combination of literature research and case study,through data,charts and other auxiliary means,the combination of theory and practice,focusing on China's mineral resources enterprises overseas mergers and acquisitions in the process of internal control,and A nickel industry Co.,Ltd.As the research object,divided into two parts to study.The first part is the theoretical part,which mainly elaborates the background,purpose and significance of the research,and combs the domestic and foreign literatures of internal control of M&A,draws lessons from the existing research results,analyzes the relevant theories of overseas M&A internal control,The theory of bedding.The second part is the case part.Taking A Nickel Co.,Ltd.as an example.the basic situation of A Nickel Co.,Ltd.is introduced,and the internal control implementation process of A enterprise in M&A is analyzed.At the same time,this study analyzes the shortcomings of internal control of overseas mergers and acquisitions in A,such as seriously ignoring the important role of internal control in the process of mergers and acquisitions,not based on M&A activity to build a perfect internal control system,M&A internal control has not been effective Implementation and other issues raised specific suggestions for improvement.It is of great significance to solve the problems of imperfect internal control system in the process of overseas mergers and acquisitions in China by selecting the problems of internal control of overseas mergers and acquisitions of mineral resources enterprises.