企业并购的财务绩效研究——以善为影业收购千郎传媒为例

A Study of the Financial Performance of Corporate Mergers and Acquisitions—Taking the Acquisition of Qianlang Media by Shanwei Film Industry as an Example

摘要: 随着影视行业的日益繁荣，行业内的企业并购也越来越多。但是，对于企业并购的原因以及并购的具体影响，很多影视企业都不太了解。他们只是通过并购盲目地跟随公司的快速发展，采取并购决策，试图摆脱自身的困境，实现公司的良好发展。但这种盲目的并购并没有与公司的实际情况相结合，大多会得到不好的结果，使公司陷入更大的危机。因此，本文以善为影业并购千郎传媒为例，通过了解并购动因、运用财务指标分析企业并购的财务绩效等得出相关结论。

Abstract: With the in-creasing prosperity of the film and television industry, there are more and more mergers and ac-quisitions in the industry. However, many film and television enterprises do not understand the reasons and the specific impact of mergers and acquisitions. They just blindly follow the rapid de-velopment of the company through merger and acquisition, and take merger and acquisition deci-sions, trying to get rid of their own difficulties and achieve good development of the company. How-ever, this kind of blind merger and acquisition is not combined with the actual situation of the company, most of them will get bad results and make the company fall into a bigger crisis. There-fore, taking the acquisition of Qianlang Media by Shanwei Film Industry’s as an example, this paper draws relevant enlightenment and conclusions by understanding the motivation of the merger and using financial indicators to analyze the financial performance of the merger and acquisition.