Based On The Balance Idea Branch Customs Station Angle Of View Merger And Acquisition Achievements Appraisal Research

With the development of economy, finance and technology, mergers and acquisitions can achieve industrial upgrading and optimize the allocation of resources, and respond to the ever-changing market environment. It plays a more and more important role in listed companies in such area. Therefore, scholars at home and abroad begin to study the performance of mergers and acquisitions which create value for the enterprise and improve business performance to explore merger and acquisition. However, merger and acquisition methods affect the outcome of a research on acquisition performance to a certain extent. Therefore,the choice of which method is able to reflect the acquisition performance,which becomes the eternal subject for scholars. Study on acquisition performance of traditional way lays too much emphasis on financial factors, but ignore the non-financial factors’ impact on enterprise performance. The balanced scorecard as a strategic performance measurement system, applied to the study of the performance of merger and acquisition activity, is not only a more creative approach, but also a more realistic one.For this reason, this thesis studies balanced scorecard strategic performance measurement tools the industry post-merger performance study, "the industry’s first"--the Blue Focus Media Group Ltd. Co.(the blue Focus) mergers and acquisitions activity for a specific object ofstudy, by constructing the balanced scorecard performance evaluation index system for comprehensive research of the blue cursor of merger and acquisition activity. It first studies merger, and merger performance,and merger motivation and balance scoring card of related theory; then it studies domestic and international merger performance research method for has antibody reviewed. It points out that it has traditional method in research merger performance aspects of insufficient, then it introduces balance scoring card strategy evaluation indicators system, and combines PR industry of features and blue focus of operating mechanism,respectively from financial, customer and internal process, and learning and growth four a dimension degrees building has for evaluation blue cursor merger performance of specific indicators system; Then it studies blue focus of merger activities for research. this part of design shàng, first introduces blue cursor of basic situation and merger overview, then analyzes merger motivation and merger object of select. This is based on shàng through above has design good of indicators system on blue focus of merger performance for in-depth research and for case summary;In the end it is on balance scoring card application yú merger performance research aspects proposed has recommends, and summary has himself in research process in the of insufficient, then proposed has prospect.Based on balance scoring card perspective research mergerperformance, the thesis obtains the following results: first, through traditional performance evaluation method, it has balance scoring card research merger performance of advantage; second, based on balance scoring card perspective building it has for evaluation PR industry company merger performance of indicators system; last, based on the method of application proposed it has improved recommends, for other company for merger provides guide and recommends and performance assessment of tool.