中文摘要：

将海外并购理论与内部控制理论相结合,探讨低碳经济新背景下我国资源型企业的海外并购和内控管理问题。从企业战略与政府战略互动的新视角,研究资源型企业海外并购的目的和特点,在分析海外并购特殊风险的基础上,创新性地为我国资源型企业建立海外并购整合的内部控制模式和实施法案。

英文摘要：

The paper aims to explore management issues of Chinese resource-based enterprises＇ overseas MA and internal control.Form a new perspective of interactions between corporate strategy and government strategy,this paper studies the objectives and characteristics of resource-based enterprises＇ overseas MA,based on analysis of specific risk factors,initially contributes suggestions for the establishment of Chinese resource-based enterprises＇ internal control system as well as related policies.