随着我国社会经济的不断发展,上市公司并购重组也在逐渐增多,传媒、电影等公司也开始采取了借壳上市的方法,展现出了较大的业绩承诺。但是真正完成业绩承诺的却并不多,对并购公司也产生出了相应的影响。基于此本文针对上市公司并购重组中的业绩承诺问题进行了简要阐述,并提出几点个人看法,仅供参考。 With the continuous development of social economy in our country, the merger and reorganization of listed companies is also gradually increasing, and the media, movies and other companies have begun to adopt the method of backdoor listing, showing a larger performance commitment. However, there are not many real performance pledges yet, and the M & A companies also have the corresponding impact. Based on this, this article gives a brief account of the performance commitment in M ​​& A of listed companies, and puts forward some personal opinions for reference only.