资源型企业跨国并购绩效综合评价模型研究

摘要

The overseas M&A empirical tests always indicate that most of the actual performance of the mergers and acquisitions of international resource-oriented enterprises are not good, but this cannot explain the heat of the ceaseless M&A deals in the practice. As a result, the performance measurements for the M&A should associ-ate with motives, and give full consideration to the realization of motives and the improvement of business perfor-mance. This paper holds the view that the overseas M&A activity of resource-oriented enterprises achieve success.%很多实证检验都认为资源型企业跨国并购的实际绩效不好，但跨国并购活动热度却并不退减。本文从资源型跨国并购动因出发，充分考虑并购动因的实现程度和经营绩效的改善程度，建立资源型企业跨国并购绩效的矩阵评价模型。