大型并购特别是跨国并购往往有两大难题，一是巨额的并购资金从何而来；二是企业并购后的整合与运营。迎战这两大难题是本文的行文出发点。本文是一篇应用性论文，它力求能为中国并购实务界提供系统性理论参考以及实务经验的借鉴。本文以产业演进作宏观统筹，并购原则和标准步骤作为引导，着重研究并购方法和融资结构以及整合优化。本文第一章分析产业演进的规律和各演进阶段的并购经验，以及企业如何据以确定并购战略。第二章简要阐述并购原则和并购经验性的标准步骤，为本文后续章节提供系统思维。第三章研究并购方式的选择和并购融资方案的优化，提供了中外并购前沿的实践经验，结合案例进行实战研究。并购方法有六种，这六种方法可以单独或混合...There are two tough issues in the big mergers and acquisitions, especially the M&A aboard. One problem is about the source of the money, the other is about the integration and the operation after the merger. To tackle the two difficult problems is the intention of the thesis. This thesis is an application article, which aims to provide some systematical theory and practical experiences as the ...学位：工商管理硕士院系专业：管理学院会计系_会计学学号：20031106
