【摘要】 九十年代末企业合并高潮迭起,成为世界经济运行中一道亮丽的风景线,企业通过合并来调整经济结构和生产布局。从而实现全球化经营的发展战略。为了降低合并风险,企业合并过程中,事先必须对合并企业进行财务可行性评价。而对企业合并的财务可行性评价主要应根据财务管理的目标——股东权益最大化的原则。更多还原

【Abstract】 The growing tide of enterprise merging in the late 90’s has become a brilliant scenery in the operation of world economy。Enterprises adjust their economic structure and production layout through merging so as to realize the development strategy of global operation。In order to reduce the risk of merging, it’s necessary to make a financial assessment of its possibility to the merging enterprises in advance during the process ,while the assessment should be mainly conducted in accordance with the objective of financial management--the maximization of the profits of shareholders。更多还原