基于EVA的上市公司并购绩效研究

曾运乾不仅以精通声韵名家，经学研究也有骄人成绩。在《尚书正读》、《毛诗说》、《春秋三传通论》等著述中，他综合运用音韵、训诂、语法、修辞等知识，在解说经义、训释字词、点断句读、剖析文理、抉发经书意蕴、裁决经学争讼等方面屡有新获，能兼汉、宋之长，不拘今、古家法。曾运乾由小学入手治经，一改湖南经师不通小学的旧观，在湘学史上尤其具有标志性的意义。

Research of Listed Companies' M&A Performance Based on EVA

After the international financial crisis in 2008, the world economy recovers slowly with greater vulnerability and uncertainty. Many countries'' economies are obviously full of risks and uncertainties. But at present the economic development of our country is relatively stable. In recent years, merger and acquisition activities of Chinese enterprises are increasing. Their motivations, methods and performance in the new situation has particularities. Therefore, according to the actual situation in our country, it is necessary to analyze the development direction, performance and the corresponding development strategy of corporate merger and acquisitions. Based on some m&a performance theories and the relevant data, we analyze m&a performance and factors which affect it using economic value added evaluation and put forward some suggestions to promote m&a performance.