在广泛调查研究的基础上，提出了并购目标企业的遴选综合评价指标体系，利用主成分法建立了综合评价模型，并结合实际案例进行了分析，结果证明了评价指标体系和遴选评价模型的可行性，并通过建模计算，对多个并购目标进行排序，为我国正处发展期的企业并购活动提供了一种可行的、便于辅助买方企业决策的并购目标遴选综合评价方法。

This paper puts forward a comprehensive choice and evaluation index system and a model based on principal componential analysis, and presents exact calculation and analysis with an example. The results prove the feasibility of the above-mentioned evaluation index system and the selection evaluation model,and the M&A targets are ranked through modeling. M&A activities of Chinese enterprises are in the development period, and the paper provides a viable comprehensive evaluation method for the buyer's enterprise to make decisions on selecting M&A target.