摘要
并购大多是出于企业自身不断发展的扩张需要,同时也蕴藏着许多不同的并购目的;而目标公司则是为了寻求更好的战略伙伴或未来继续发展的出路,同意被收购。一旦企业进行并购,往往将目标公司的"知识产权"视为收购要件,并将该知识产权作为新公司的重要战略发展目标。在一些目标公司中,以知识产权形式存在的无形资产较其有形资产可能更有价值。
Most of the Merger and Acquisition（MA） is due to the continuous expansion of enterprise itself,but it also contains various purposes.Usually the target company agrees on MA because she is looking for a better strategic partner or better development and growth in the future.Once the enterprise views the ＂intellectual property＂（IP） of the target company as the acquisition elements,the intellectual property will be the strategic development goal in the new company.The intangible assets might be more valuable than the tangible assets in intellectual properties.
出处
《黑龙江省政法管理干部学院学报》
2012年第6期64-67,共4页
Journal of Heilongjiang Administrative Cadre College of Politics and Law
关键词
企业并购
知识产权
跨国并购
第三方尽职调查
Enterprise Merger and Acquisition
Intellectual Property（IP）
Multinational M＆A
Due Diligence
