企业并购理论强调了风险一定条件下的企业价值最大化途径而忽视了并购的财务风险管理；
The theory of M&A emphasizes the way to maximize the value of enterprises when crises are definite, but neglects the management of financial crises in M&A.
通过对企业并购理论与实务的探讨，试图对企业并购的理论研究与实务操作有所贡献是本文的选题宗旨。
The intention of the selection of this topic is mainly try to give some contribution to the M & A theory research and practice operation through the probe on the M & A theory and practice.
笔者借鉴企业并购理论，分析其对商业银行功能重组的适用性，对银行功能重组的思路进行一些有益的探讨。
The article makes use of M&A theory to analyze the applicability of functional restructuring of commercial banks, and then discusses some useful ideas.
第二部分总结回顾了企业并购整合理论基础，介绍了竞争战略理论及核心竞争力理论。
The second part summarize and review the theory of M&A integration, introduce competition strategic theory and key competitiveness theory.
从理论基础和实践案例两方面，分析并购的方式，对晋江企业实现国际化的可行性，指出要注意的风险。
And analyzing the way of purchasing and combining by theoretical and practical cases, we should realize the risk of the internationalization feasibility to Jinjiang Enterprises.
本文在第二部分介绍了旅游企业并购模式研究的理论成果，并评价了其贡献和不足。
The article makes an analysis and evaluation of the theoretical conclusion about the M&A mode of tourism enterprises in the second part.
首先是回顾企业并购及价值评估的相关基础理论，并界定非有形资产的内涵和外延。
First is the enterprise mergers and value assessment review of relevant theoretical foundation, and define the connotation and extension of the non-tangible assets.
论文通过对当前价值评估理论的文献研究，找出了企业并购价值提升的主要原因。
Through the study to the current literature about the valuation assessment theories, the thesis finds out the main reason of the value promote about the merger.
第二部分从理论基础、范围、程序等方面论述了企业并购中对债权人利益的保护。
The second part discusses over CB protection inside enterprise mergers from aspects of theoretical foundations, range and procedures, etc.
因此，研究跨国并购在提升企业竞争优势中的作用有重要的理论价值和实践意义。
Therefore, the research on the function of cross-border M&A in promote the competitive advantage has the important theoretical value and practical significance.
应用实物期权博弈理论和方法研究在随机市场环境下，目标企业存在财务杠杆情形下，企业并购的时间和条件。
Using a real option game theory and method, under a stochastic market, and assumption the target firm is both debt and equity financing, the paper analyzes the timing and terms of mergers.
从微观方面，本文将利用邓宁的理论框架从所有权、区位和内部化并加上并购的另一特性速度四个方面分析企业进行跨国并购的动机。
This part will analyze the macroeconomic basis and sum up the motives of the enterprises from four aspects: O-advantage, L-advantage, I-advantage and speed.
本文结合并购整合的一般理论，重点研究了跨国并购中的企业文化整合问题。
This dissertation combines general theory of M&A integration, while emphasizing the importance of cultural integration after enterprise international M&A.
本文首先对并购的相关理论进行了梳理。然后对我国企业跨国并购的现状进行分析。
This paper firstly process the relevant theories of mergence, then analysis the actuality of the cross nations mergence of domestic firms.
反思我国企业并购历程，无论从理论上还是实务上，融入战略管理的思维与方法还远远不够。
On the contrary, looking back our enterprise M&A course, no matter in theory or in practice, the thinking and method amalgamating strategic management is not enough.
最后，本文在综合IT治理和IT风险理论研究的基础上进行了企业并购中信息系统整合风险问题的研究，为企业并购整合管理的后续研究拓宽了范围。
What's more, based on IT management and IT risk theories, the present study broadened the range of future study in management of integration in the process of mergers and acquisitions of companies.
而杠杆收购作为一种新型的企业并购方式，正在越来越多的受到我国理论界和企业界的广泛关注。
As a new form of corporation mergers, Leveraged Buyout (LBO) has been paid more and more attentions in academic and corporation field of China.
传统理论多从战略角度研究影响企业并购决策的因素。
These factors are usually studied in terms of strategy in classic theories.
通过对企业并购的理论研究和并购动因分析，探究当前企业并购成功与失败的原因。
Through the academic research and analysis of motivation for the merger of enterprise, the author demonstrates the reasons of success and failure relating to the merger of enterprise.
最后运用一个案例，说明基于期望效用理论的企业并购定价的方法的应用过程。
At last an example is made to illustrating the pricing method based on utility theory.
理论分析认为当CEO和较多内部董事(与外部董事相比)拥有财务职能背景时，企业多元化水平更高，更倾向于采用并购的方式。
We concludes that the corporate, whose CEO and more internal board (compared to external board) have financial background, prefers higher level of diversification and diversifies through acquisition.
研究方法上，本文以企业理论、经济学、管理学及财务学等跨学科理论为本文的理论基础，对并购重组各项效率进行考察。
When it respect to research method, the writer put the business theory, economics, management and other interdisciplinary theory as the theoretical basis for this article.
研究企业并购，尤其是研究中国上市公司的并购活动，不仅有着重要的理论意义，而且还有着重要的现实意义。
Researching M&A, especially researching M&A of the Chinese listed company, not only has important theory meanings, but also has important realistic meanings.
研究当前背景下我国企业的并购绩效，无疑具有重要的现实意义和理论价值。
Therefore, conducting a research on the performance of M&A in China against the current backdrop is unmistakably both practically and theoretically worthwhile.
杠杆收购是一种新型的企业并购方式，正在受到我国理论界和企业界的广泛关注。
As a new form of corporation mergers, Leveraged Buyouts have been paid more and more attentions in academic field of China.
杠杆收购是一种新型的企业并购方式，正在受到我国理论界和企业界的广泛关注。
As a new form of corporation mergers, Leveraged Buyouts have been paid more and more attentions in academic field of China.
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