2.2.2 Limitations of conventional M & A performance evaluation methods (1) Lack of comprehensive performance evaluation indicators Accounting index methods seem to comprehensively analyze corporate financial data and eliminate manual interference. , The result is more objective and fair. However, due to the delay and flexibility of financial data, the calculation results when different accounting methods are adopted at different times are also completely different. Most importantly, we are only considering financial indicators. Not only are they reflected in some financial data on the year-end statement, but other non-financial factors such as customer satisfaction, brand promotion, internal control capabilities, employee loyalty, follow-up training, etc. are also very important. is. Please wait. .. This single-purpose inspection cannot truly reflect the true value of the enterprise and does not lead to comprehensive management, performance evaluation, and future development of the enterprise. (2) Performance evaluation is not tightly integrated with strategic goals Previous performance evaluation system was not fully integrated with the company's strategic development goals Problems with short-term performance and long-term goals attracted attention in the past It was. Although it is an incident, there is little research on the future development of the company, so performance evaluation deviates from strategic goals and does not lead to the development of a company's evaluation plan, avoidance of future risks, and soundness. And sustainable development. (3) Performance evaluation is irrelevant to M & A behavior andThe conventional M & A performance evaluation method, whether it is an event survey method or an accounting index method, carries out M & A performance evaluation with the main goal of strengthening performance evaluation management. In this case, BTG's acquisition of Homeinn, the M & A action itself, is the main motivation for BTG's acquisition of Homeinn, the specific M & A process, and the economic consequences after the M & A activity. M & A performance depends on: Considering the behavior of M & A itself and the fact that the two are inseparably separated, they jointly formed a synergistic effect after the merger and brought vitality to the development of the company. This is a dynamic analysis process, a traditional M & A performance evaluation method. Do not combine the two. Static analysis process.