A NEW SYSTEM FOR EVALUATING M&A EFFICIENCY IN CONTEXT OF DIGITAL ECONOMY

The M&A behavior will increasingly focus on more energy saving, less carbon dioxide emissions and faster technological progress in industry and enterprise Under the background of low carbon economy.It increases the value of both M&A enterprises in order to improve the M & A efficiency of resource allocation. Therefore, M & A value judgement standards will be established in the low carbon environmental efficiency improvement and achieve economic benefit, environmental benefit and society benefit. This paper further presents a new standard and a new evaluation index system of the low carbon acquisition efficiency evaluation to promote the low-carbon M & A development in-depth.