战略视角下的电子企业并购绩效评价体系构建

摘要

Based on the strategic perspective, this paper establishes an index system, which includes 14 financial and non-finan-cial indexes and concerns financial level, customer level, internal process level, learning and growth level, and external image level, in order to make a comprehensive and objective evaluation of performance in M&A of electronic enterprises. The establishment of the system provides a more comprehensive and systematic method and idea for measuring performance for M&A of electronic enterprises.%基于战略的视角，选择财务、内部运作流程、客户、学习与成长以及外部形象5个层面共14个财务指标和非财务指标构建了电子企业绩效评价指标体系，为我国电子企业并购的绩效研究提供了一条较为全面系统的方法和思路。