隨著全球趨勢，越南開始開放經濟，並在國內經濟中實施了一系列改革。越南的業務現已深入融入世界經濟。它不僅帶來機遇，也帶來挑戰。進入世界經濟的好處非常顯著，但金融危機對越南企業的影響並不小。在整合過程中，銀行的併購（M＆A）是最重要的活動。本文介紹了越南銀行業的併購活動。本文在併購文獻和多項相關研究的基礎上，分析了多年來越南併購活動取得的財務業績，以及併購對收購銀行財務業績的影響。財務數據來自越南八家銀行的2008年至2018年。對於併購前後的分析，利潤率，流動性，風險和效率比用於評估。在本研究中，描述性統計和配對樣本T檢驗用於分析這些比率。根據這些結果，該研究為越南的併購活動提供了一些基本建議。

Following the global trend, Vietnam started to open its economy and implemented a number of reforms in the domestic economy. The business of Vietnam now has been integrated into the world economy deeply. It not only brings opportunities but also challenges. The benefits of entering the world economy are very significant, but the effects of the financial crisis on the business of Vietnam are not small. During the integration process, the merger and acquisitions (M&A) of banks are the most important activities. This paper introduces M&A activities in the banking sector of Vietnam. Based on the literature of M&A and a number of related researches, this paper analyzes the financial results obtained in M&A activity in Vietnam over the years and then the impact of M&A on the financial performance of acquirer banks. The financial data is collected from the year 2008 to 2018 of eight banks in Vietnam. For the analysis of pre and post-M&A, profitability, liquidity, risk, and efficiency ratios are used to do evaluations. In this research, descriptive statistics and Paired Sample T-test is used analysis these ratios. On these results, the study provides some basic recommends in M&A activity in Vietnam.

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