摘要
本文在总结并分析我国纺织服装类上市公司并购重组实际情况的基础上,运用财务指标研究法,围绕研究对象的盈利能力、营运能力、偿债能力、发展能力及现金流能力的财务指标,构建了我国纺织服装类上市公司并购重组后的综合评价体系,并以此评价体系为数据来源,以描述性统计为基础,运用因子分析法、配对样本T检验等统计方法对我国纺织服装类上市公司并购重组后的财务绩效进行实证研究,最终得出改进我国纺织服装类上市公司并购重组财务绩效的对策建议。
Based on the summary and analysis of the actual situation of mergers and acquisitions of textile and apparel companies, this paper uses the financial indicators study method, builds the comprehensive evaluation system after the mergers and acquisitions of China＇s textile and apparel companies around study object＇s financial indicators, including profitability, operating capacity, debt solvency, development capacity and cash flow capabilities, takes this evaluation system as a data source, considers the descriptive statistics as the basis, applies factor analysis, paired sample T test and other statistical methods to make empirical research of the financial performance after the mergers and acquisitions, and ultimately come to the suggestions for improving the financial performance of China＇s textile and apparel companies after mergers and acquisitions.
出处
《价值工程》
2015年第23期20-24,共5页
Value Engineering
关键词
并购重组
上市公司
纺织服装
财务绩效
mergers and acquisitions
listed companies
textile and apparel, financial performance
