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随着全球经济一体化发展进程的不断加快,我国市场经济环境也在发生很大变化。在企业获得更多发展机遇的同时,也使企业规模扩张面临更为严峻的挑战。从全球企业发展趋势来看,并购已经成为企业规模扩张的主要方式。国内企业并购模式发展较晚,但是发展速度较快,并购已经成为市场发展的重要途径,而并购过程中的会计问题,也成为影响并购质量和并购效率的主要因素。
With the continuous acceleration of the process of global economic integration, great changes have taken place in the market economy in our country. While enterprises get more opportunities for development, they also face more serious challenges in their expansion. From the perspective of global business development, M & A has become the main mode of business expansion. M & A mode of domestic enterprises develops later, but the development speed is faster. M & A has become an important way of market development. The accounting problems in M & A process also become the main factors that affect the quality of M & A and M & A efficiency.