Research On The Performance Of M&A Based On The Perspective Of Internal Control

With the integration of global economy and the formation of diversified pattern,more and more enterprises have realized the rapid growth of scale and performance through mergers and acquisitions.For modern enterprises,mergers and acquisitions have become more and more important,has become the enterprise development to a certain degree of expansion of a means to make the enterprise can break the limitation of its gradual development pattern,for development by leaps and bounds.But in the enterprise merger and acquisition activity tracking survey found that not only is the merger of the assets,could also face resource reorganization,restructuring of organization,slightly inappropriate may cause the failure of mergers and acquisitions.Under the market economy system,how to evaluate the performance of m&a is an urgent problem to be solved.Based on this,this thesis takes H group,the company's strategic management and performance evaluation before and after mergers and acquisitions as a research starting point,the group company as a high-tech enterprises,committed to the form of advertising via the Internet,SMS,MMS,mobile marketing services,adopt the way of field investigation and research into the company gain first-hand information,based on the data sorting,analysis,from the perspective of internal control construction of m&a performance evaluation system.And apply it to case after mergers and acquisitions,strategic management,performance evaluation,with the method of combining qualitative and quantitative,expectation for our country enterprise's overall performance after the merger,the evaluation of comprehensive ability to explore an effective path of promoting m&a activities orderly,attention and gives Suggestions for mergers and acquisitions.By using the analytic hierarchy process(ahp)of H group co.,LTD.The internal control of mergers and acquisitions performance evaluation,concluded after the m&a strategy,resources,the concept is good,the company internal control m&a performance overall qualitative leap,but in the control environment,information and communication elements such as fusion is not ideal,need to be further improved.Based on theory with practice,this paper introduces the internal control with the organic integration of m&a performance,form a complete set of evaluation model,for the enterprise m&a performance evaluation provides a new way of thinking,become the innovation of this article.