國企換股吸收合并整體上市的財(cái)務(wù)效應(yīng)研究——以上海電氣吸收合并上電股份為例.pdf

1、I目錄1引言...........................................................................................................................11.1研究背景和意義................................................................................

2、..............11.2文獻(xiàn)綜述..........................................................................................................21.2.1換股吸收合并的研究............................................................................2

3、1.2.2整體上市的研究....................................................................................41.2.3換股吸收合并與整體上市的關(guān)系研究................................................51.2.4文獻(xiàn)述評............................................

4、....................................................51.3研究思路和研究方法......................................................................................61.4研究框架.............................................................

5、.............................................62國企換股吸收合并整體上市財(cái)務(wù)效應(yīng)的理論概述...............................................92.1國企整體上市的概述......................................................................................92.1.1

6、整體上市的界定....................................................................................92.1.2國企整體上市的模式............................................................................92.1.3國企整體上市的優(yōu)勢與障礙....................

7、..........................................112.2換股吸收合并的概述....................................................................................122.2.1換股吸收合并的界定................................................................

8、..........122.2.2換股吸收合并模式的特征..................................................................122.2.3換股吸收合并模式的適用范圍..........................................................132.3整體上市財(cái)務(wù)效應(yīng)的概述................................

9、............................................142.3.1整體上市財(cái)務(wù)效應(yīng)的界定..................................................................142.3.2整體上市財(cái)務(wù)效應(yīng)的影響因素..........................................................142.4國企換股吸收合并整

10、體上市財(cái)務(wù)效應(yīng)的理論基礎(chǔ)....................................152.4.1效率理論..............................................................................................152.4.2協(xié)同效應(yīng)理論......................................................

11、................................162.4.3企業(yè)邊界理論......................................................................................173上海電氣集團(tuán)整體上市的案例剖析.....................................................................18

12、3.1合并雙方基本情況.........................................................................................183.1.1并購方上海電氣集團(tuán)股份有限公司的基本情況...............................183.1.2被并購方上海輸配電股份有限公司的基本情況...............................193.

13、2上海電氣集團(tuán)整體上市的過程....................................................................203.2.1上海電氣集團(tuán)整體上市的背景..........................................................203.2.2上海電氣集團(tuán)整體上市的方案設(shè)計(jì)......................................