Indicating that the sample companies to improve business performance through mergers and acquisitions, gaining synergies may be a short-term effect, and did not allow the full advantages of M& A reflected, the phenomenon of purpose for financial statements is obvious. 这说明样本公司通过并购重组提高经营业绩,获得协同效应可能是一个短期效应,并没有让并购重组的优势充分体现出来,报表性重组明显。