本文从主并企业的角度出发，主要分析了企业实行并购的财务动因。
The article analyses the financial motivating factors for acquisitions from the point of the acquirers.
介绍了企业并购的操作程序和并购特点，分析了企业并购的动因和实质。
Based on the introduction to operation procedures as well as the characteristics of mergence and acquisition of the enterprises, the paper analyzed its causes and essential points.
在论文的第五部分，以联想收购IBMPC业务为案例，对中国制造企业跨国并购的动因进行了实证分析。
In the fifth part, take the acquisition IBM PC of Lenovo Group as a case, analyzed the motivation of merger and acquisition of Chinese manufacturing enterprises empirically.
最后，从企业角度，对整体竞争实力尚弱的中国制造企业的并购动因进行了分析。
Finally, from the business view, analyzed the motivation of merger and acquisition of Chinese manufacturing enterprises which is still weak in the overall competitive strength.
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.
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.
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