摘要：随着市场经济的飞速发展，企业并购已经成为我们经济生活中必不可少的一部分，并且企业并购有愈演愈烈之势。据普华永道提供的数据，2014年中国地区企业并购交易创历史新高，达6,899宗，交易金额达4,072亿美元，均同比增长55%，且普华永道中国企业购并私募基金主管合伙人刘晏来表示在2014年中国地区企业并购交易创下历史新高后，2015年并购活动将继续活跃，有望续创新高。不难看出，企业并购已成为企业进行资本运作和经营的一种主要形式，它对整个行业的结构和格局都将产生巨大的影响，但企业并购也会产生一些弊端，为此我们需要解决企业并购对经济产生的不利影响。29938
通过探讨本课题，让企业家及相关政府认识到企业并购存在的一些不足与现状，从而指导企业者做出正确的并购活动，更好的增强企业的竞争力，使我国国民经济发展的基础更加坚实。
毕业论文关键词： 企业并购；经济效益；国美并购永乐
On the economic benefits of mergers and acquisitions
Abstract：With the rapid development of market economy, mergers and acquisitions have become an indispensable part of our economic life, and mergers and acquisitions have intensified trend. According to data provided by PricewaterhouseCoopers, in 2014 M&A transactions in China hit a record high, up to 6,899 case, the transaction amounted to $407,200,000,000, were up 55%, and PWC China M&A Yanlai Liu, Managing Partner of private equity funds said after in 2014 the M&A transactions in China hit a record high ,the 2015 mergers and acquisitions activity will continue to be active. Expected continued innovation high. It’s not difficult to see, mergers and acquisitions have become a major form of business capital operation and management, it will have a great influence on the entire industry structure and the pattern, but mergers and acquisitions also have some drawbacks, so we need to solve the adverse effects of mergers and acquisitions on the economy.
By discussing this topic, let entrepreneurs and relevant governments recognize some shortages existing in enterprise mergers and acquisitions and current situation, to guide the enterprise to make correct M & A activities, the better to enhance the competitiveness of enterprises, make thefoundation of the development of our national economy more solid.
KeyWords: Mergers and acquisitions；Economic effectiveness；Gome acquisition of Yongle
目录
绪论 1
一、企业并购理论概述 2
（一）企业并购的概念 2
（二）企业并购的分类 2
1. 根据并购目标企业的股份是否受到法律规范的强制约束，企业并购的分类为协议收购和要约收购 2
2. 根据并购的形式，企业并购的分类为股票收购和资产收购 2
3. 根据并购双方所处行业相关性，企业并购的分类为横向并购、纵向并购和混合并购 2
4. 根据并购方是否取得被并购方的合并同意，企业并购的分类为敌意并购和友好并购 3
（三）企业并购理论 3
二、国美并购永乐案例分析 5
（一）国美和永乐公司简介 5
（二）并购案例具体介绍 6
1. 案例简介 6
2. 国美并购前后的财务数据分析对比 6
3. 国美并购永乐后的整体效益分析 9
三、企业并购的经济效益 10
（一）企业并购对经济发展的有利影响 10
1. 企业并购与技术进步、经济增长 10
2. 企业并购与生产效率的提高 10 企业并购的经济效益以国美并购永乐案为例:http://www.751com.cn/kuaiji/lunwen_25390.html