The Performance Analysis of Enterprise Merger under the Same Control ------- in Order to Pingmei Limited Liability Company as an Example
Mei Jie

Abstract
In recent years, there has been a very strong wave of mergers and acquisitions around the world, especially in China. On February 15th, 2006 the Ministry of Finance issued the "Accounting Standards for Enterprises No. twentieth -- the Merger of Enterprises" and "Accounting Standards for Enterprises No. second -- Long Term Equity Investment" two principles, combining with the actual situation in China, putting forward the concept of "innovation of enterprises in the same under the control of merger", and the corresponding accounting treatment. The promulgation of these two standards makes China stand on the peak of the merger under the control of the M & A. And this type of traditional Chinese merger has got the fiery attention in academic circles. According to the previous studies, people get the result: the merger brings benefits to Target Corp. However, does it really increase your income and creates benefits for the enterprise after the merger and brings values to the society? When more and more companies join into a merger and acquisition tide, whether these mergers and acquisitions improve the performance of the main side, this problem due to the M & A performance assessment has attracted more and more attention, and adopted different methods, analyzed this problem from a different perspective, however, the conclusions can be quite different. Different kind of mergers plays an essential role in enterprise merger. The main purpose of this paper is to prove the positive benefits after merge through the analysis and Study on Pingdingshan coal company, and through the research on the coal company, to find the shortcomings under the control of the M & A events, and puts forward corresponding suggestions.

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