【摘要】 反常收益法及财务指标分析法等实务中常用的上市公司购并绩效评价方法存在诸多局限与不足 ,难以准确评估上市公司购并后价值的变化。本文首次将创值指标引入上市公司购并绩效的评估 ,建立了上市公司购并绩效的创值评估体系 ,该体系不仅可以准确、简洁的反映上市公司购并后企业价值的增值 ,而且克服了现行评估体系的局限与不足。更多还原

【Abstract】 The author of the article presents a new system to evaluate M&A effect of listed Companies.The new system called Eonomic Value Added Norms System has evaded the disadventanges of current evaluation systems such as Abnormal Returns Methodolgy and tranditional financial index system.What’s more, the new system has provided a more reasonable and easier way to evaluate the M&A effect of listed companies .更多还原