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上市公司并购是市场化资源优化配置的重要途径,无论是实现横向规模经济,还是纵向一体化.或是获取技术、资源、特许权等具有极大稀缺性生产要素以期更为有效地运用,都是最具效率的机制,也是证券市场最具魅力的要素。制约上市公司并购的因素众多,其中对价估值与会计计量的差异处理,对企业并购具有重大影响。
Listed company mergers and acquisitions are an important way to optimize the allocation of market-oriented resources, whether it is to achieve horizontal economies of scale, or vertical integration, or access to technology, resources, concessions, etc. have extremely scarce production factors in order to use more effectively, are It is the most efficient mechanism and the most attractive element of the securities market. There are many factors constraining the merger and acquisition of listed companies. The difference between valuation and accounting measures has a significant impact on mergers and acquisitions.