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随着我国社会主义市场经济体制的逐步建立,以及现代企业制度的确立,资本集中已经是企业进行外延扩大规模的内在要求,并购正是达到这种目的的一种选择。并购的重点与难点不再是并购对象的选择,而是并购后如何整合。企业并购后的整合工作包括财务整合、文化整合、人力资源整合、组织整合、经营战略整合等具有实质内容的一系列整合,其中,财务整合是并购整合中核心的内容与环节之一。
With the gradual establishment of China’s socialist market economic system and the establishment of a modern enterprise system, capital concentration is already an intrinsic requirement for enterprises to expand their scale of expansion. M & A is just one option for achieving this goal. The focus and difficulty of mergers and acquisitions is no longer the choice of the object of mergers and acquisitions, but how to integrate after the merger. The integration after M & A includes a series of integration with substantial contents such as financial integration, cultural integration, human resources integration, organizational integration and business strategy integration. Among them, financial integration is one of the core contents and links in M & A integration.