【摘要】 本文在分析并购目标企业价值评估方法的理论研究基础上,对技术并购中的目标企业评价进行研究。在技术并购的基本理论原则下,通过选取合适的评价指标,建立了技术并购目标企业评价指标体系。随后,采用模糊数学的方法,借助专家打分,获得了各项指标的权重,进而完成了技术并购中目标企业评价模型的构建。最后运用企业技术并购案例进行了实证研究。实证研究的结果表明,本文建立的目标企业评价模型具有一定的实用性,有助于企业分析判断技术并购的可行性。更多还原

【Abstract】 In this article we worked out a way to evaluate target enterprise based on the work of the M&A theory study and comparison.Through choosing the evaluation index,the paper formed a target enterprise evaluation index system.Then use the theory of fuzzy math,gained the weights of each index by specialists scoring,and completed the technological evaluation construction of the target enterprise in M & A.At last,an empirical study is worked out by the use of enterprise technology M & A cases.The result shows it can evaluate the target enterprise and can help making decision during the technological M&A.更多还原