This article describes the theory of cross-border mergers and acquisitions. Select the status of the car M & A from the domestic industry, the effects of cross-border M & A and M & A mode of reason. Cross-border mergers is a high-risk, high-yield business. Therefore, the success of cross-border mergers and acquisitions both sides must take full account of the various intelligence information, adequate research and financial preparation. Strengthen the financial inventory, assets of the target company to be reasonable and proper valuation, in order to ensure the success of mergers and acquisitions
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