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기업합병이론 및 관련법규에 관한 고찰

원문정보

A Study on the Merger Theory and the Related Meager Rule

오환종, 한승우

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초록

영어

The purpose of this article is to study for merger theory and the related meager rule.
Corporate mergers, the company recognized as important in terms of survival. Corporate strategies for the growth and change in approach to internal and external (internal growth), the two methods (external growth). How to use external resources to inner almost solely companies without their own efforts (reinvestment, technology accumulation, new products development) over a long period of slowly coming through, external approach is entirely dependent on
external resources for the intended purposes.
This research regarding the merger firm research focusing on the system. This merger of the companies in the research and theories about laws relating to corporate mergers want to look at.

목차

[ABSTRACT]
 Ⅰ. 서론
 Ⅱ. 기업합병 이론
  1. 기업합병의 의의 및 동기
  2. 기업합병의 유형
  3. 기업합병회계이론
  4. 상법학상의 합병 본질론
 Ⅲ. 기업합병 관련법규
  1. 상법상의 규정
  2. 세법상의 규정
  3. 증권거래법의 규정
  4. 기업회계기준의 규정
 Ⅳ. 결론
 참고문헌

저자정보

  • 오환종 O, Hwan-Jong. 군산대학교 경영회계학부 교수
  • 한승우 Han, Seung-Woo. 군산대학교 경영회계학부 강사

참고문헌

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