Performance Evaluation Of Merge And Acquisition Of WRW By Balanced Scorecard JL

With the continuous improvement of China's socialist market economic system,the competition among enterprises has grown intensely.If an enterprise wants to stand firm in the market,it must constantly strengthen its own power.The merge and acquisition is one of the means to expend the strength of the enterprises and enhance their competitiveness.Mergers and acquisitions performance evaluation is an important index to judge the success of enterprise mergers and acquisitions,how to evaluate the performance of mergers and acquisitions effectively is a problem that scholars at home and abroad need to discuss at present.The traditional method of evaluating merge and acquisition performance has some drawbacks,so some scholars propose that we can study and analyze merge and acquisition performance from the perspective of balanced scorecard.Balanced scorecard is a new and relatively comprehensive method,which adds non-financial indicators and makes a more complete and objective evaluation of mergers and acquisitions performance.In order to study the performance of enterprise mergers and acquisitions,the case of JL mergers and acquisitions on WRW was selected,and the case was one of the more successful in many overseas mergers and acquisitions cases.This paper first introduces the related theories of performance evaluation of mergers and acquisitions,mergers and acquisitions,and then introduces the basic situation of JL mergers and acquisitions on WRW respectively and the motivation of mergers and acquisitions,and then choose the balanced scorecard method,combined with financial and non-financial index data,to build four dimension index evaluation system of finance,customer,internal process,learning and growth,according to 2008-2018 mergers and acquisitions data during the period,the mergers and acquisitions before and after the comparison,analysis of trend changes,its mergers and acquisitions performance evaluation,through analysis,the internal process and the learning and growth dimension have been achieved by the goal,while the financial and customer dimensions have been partially realized by the goal,and finally the mergers and acquisitions performance evaluation conclusions and enlightenment of JL mergers and acquisitions on WRW have been obtained.