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.
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.
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