Research On The Optimization Of Performance Evaluation Index System Of M & A

In recent years,with the mergers and acquisitions being more and more frequent in global market,the purpose and form of mergers and acquisitions are more and more diversified.At the same time,academics for the subject of'mergers and acquisitions" is also colorful.The research literature on the performance evaluation of M&A can be described as far away,but there are many theories and practices that are not suitable for the selection and application of the indicators of M&A performance.Under the background of the theory and reality,the existing M&A performance evaluation index system lacks the evaluation index of the financial performance of the M&A financial performance,the evaluates dimension of the performance of the M&A being single,and the unreasonable limitation of the weight distribution of the index system.This paper analyzes the reasons of its imperfections,and then designing the theory of financial sustainable growth theory and the theory of balanced scorecard based on the existing theory of enterprise performance evaluation.Based on the existing M&A performance evaluation index system,The Index System of Enterprise M&A Performance.This optimization of the existing M&A performance evaluation system aims to increase the depth of evaluation,broaden the evaluation dimension and enhance the flexibility of the index weight distribution approach.In order to test the applicability of the index after optimization,the long-term analysis system is used to evaluate the M&A case before and after the acquisition,and the evaluation system is evaluated by using the performance evaluation index system before and after the optimization.And the comprehensive performance of the M&A is calculated according to the weight distribution scheme of the performance evaluation index system which is suitable for the purpose of merging with the enterprise.The results of the optimized index system can be used to evaluate the performance of the M&A performance;And thus to illustrate the application of the optimized index system in the evaluation of the performance of corporate mergers and acquisitions stronger conclusions.This research and innovation for the performance evaluation index of M&A aims to realize the diversity of this theory,so as to provide more scientific and reasonable theoretical support for the evaluation of diversified strategic mergers and acquisitions.