CAJ | 학술논문

随着对企业并购行为研究的深入，与并购相关的一系列议题也成为国内外学者研究的热点。文章通过对国内学者有关企业并购绩效评价的文章进行分析和述评，旨在研究不同因素对企业并购绩效目标实现的影响。结果发现并购类型、并购动机、支付方式、产业周期及文化等因素都会对我国企业并购绩效产生影响。
수착대기업병구행위연구적심입，여병구상관적일계렬의제야성위국내외학자연구적열점。문장통과대국내학자유관기업병구적효평개적문장진행분석화술평，지재연구불동인소대기업병구적효목표실현적영향。결과발현병구류형、병구동궤、지부방식、산업주기급문화등인소도회대아국기업병구적효산생영향。
With the in-depth study of companies’acquisitions, scholars have focused on a series of hot acquisition-related is-sues. At present, some domestic scholars also evaluate the performance of M & A from a macro perspective, but others may take factors which effecting the performance into consideration. Results showed that, the factors such as M & A types, acqui-sition motivations, payment, industry cycles and culture, may have an impact on China's M & A performance.