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2010年3月28日,对于李书福以及吉利汽车粉丝们或许是最难忘的一天,他带领吉利走出了一条非同寻常的路,由于占据了天时、地利及人和,开局完美,将世界知名汽车品牌沃尔沃收入囊中。时隔6年之久,后续发展备受瞩目,过程艰辛,但是在现在看来真的是实现了“草鸡变凤凰”的华丽蜕变,借助2015年末发布的“蓝色吉利行动”计划争取在新的一年实现“造每个人的精品车”这一理念。可以说此次并购在众多的海外并购案中可谓是一件标志性事件,但仍有很多问题亟待解决。本文以会计的视角从四大方面即偿债能力、运营能力、获利能力、发展能力进行深入分析说明并购意义及从并购开始到现如今2015年为止的发展状况,为中国海外并购提供真实可靠的建议。
March 28, 2010 For Li Shufu and Geely Automobile fans may be the most memorable day, he led Geely out of an extraordinary way, due to occupy the weather, geography and peace of mind and start a perfect world-renowned car Brand Volvo income in the bag. After a lapse of 6 years, follow-up development has drawn much attention and the process is arduous. However, it seems that what really happened now is the glorious transformation of “Caochangdi Phoenix”. With the help of “Blue Geely Operation” released in late 2015, Plan to achieve in the new year “make everyone’s boutique car ” concept. It can be said that this acquisition can be described as a landmark event in numerous overseas acquisitions, but many problems still need to be solved urgently. In this paper, from an accounting perspective, we analyze in depth the four aspects of solvency, operation capability, profitability and development capability, and explain the meaning of the merger and acquisition and the development status from the beginning of the merger to the present and 2015 so as to provide authentic and reliable overseas mergers and acquisitions in China Suggestions.