互联网企业并购财务风险研究 以滴滴为例-毕业论文

福州外语外贸学院

本科毕业论文

题目：互联网企业并购财务风险研究

——以滴滴并购优步为例

学院：财金学院

年级专业班级：2019级会计学（专升本）1班

姓名：谢玉钒

学号： 1952203137 指导老师：胡盛昌

独创性声明

本毕业设计（论文）是本人在导师指导下独立完成的。文中引用他人研究成果的部分已在标注中说明；其他同志对本论文（设计）的启发和贡献均已在谢辞中体现；其它内容及成果为本人独立完成。特此声明。

论文作者签名：日期：

关于论文使用授权的说明

本人完全了解福州外语外贸学院有关保留、使用学位论文的规定，即：学院有权保留送交论文的印刷本、复印件和电子版本，允许论文被查阅和借阅；学院可以公布论文的全部或部分内容，可以采用影印、缩印、数字化或其他复制手段保存论文，保密的论文在解密后应遵守此规定。

论文作者签名：指导教师签名：日期：

互联网企业并购财务风险研究——以滴滴并购优步为例

内容摘要

当前已进入“互联网+”时代，互联网产业的发展离不开各级政府的政策资金支持，在这一阶段，投入大量资金用于建设网络基础设施，互联网产业快速兴起。相当数量的互联网公司正在采用并购的方式，以便最大限度地为企业带来好处，但有很多的互联网公司由于没及时发现与并购有关的财务风险，使得并购最终未能成功。本文详细地介绍了互联网企业并购的现状和性质，并提出了并购活动中存在的各种财务风险。本文中以滴滴并购优步为例进行调查研究，对两家公司的发展背景、并购过程及经营状况在数据统计的基础上进行分析，对滴滴并购优步的情况有了基本了解，并发现并购过程中会存在的财务风险。文中数据通过网络查询和研究获得的，数据真实、客观，是得出论证结论的可靠依据。本文通过研究获得了一些具有促进性和普遍性的并购财务风险防范的策略，一是谨慎评估被购企业价值，二是合理构建多元化融资组合，三是加强整合和协同效应，为我国互联网企业并购活动中的财务风险防范提供了有益的建议。该研究的最终目的是基于滴滴与优步的并购案，调查该过程中存在的财务风险，加强互联网企业对并购过程中财务风险的防范意识，促进互联网企业健康有序发展。

关键词：互联网企业并购财务风险风险防范

Reseaech on Financial Risk in Internet M&A

——Taking DiDi M&A of Uber for example.

Abstract

In the “Internet plus” era, national policies support the Internet industry, and at the same time, with the improvement of China’s network infrastructure, the Internet industry can develop rapidly in this environmen t. Many Internet companies are adopting mergers and acquisitions in order to bring benefits to the enterprise to the maximum extent. However, many Internet companies fail to succeed in mergers and acquisitions because they fail to timely discover the financial risks associated with mergers and acquisitions. This paper introduces the current situation and nature of the merger and acquisition of Internet enterprises in detail, and puts forward various financial risks existing in the merger and acquisition activities. In this paper, the Uber of Didi M&A was taken as an example for investigation and research, and the development background, M&A process and operating status of the two companies were analyzed on the basis of data statistics, so as to have a basic understanding of the Uber of Didi M&A and find out the financial risks that will exist in the M&A process. The data in this paper are obtained through network inquiry and research. The data are real and objective, which is the reliable basis for drawing the argumentation conclusion. This article through studies had some have promote sex and universality of mergers and acquisitions of financial risk prevention strategy, is a cautious assessment was purchased enterprise value, 2 it is reasonable to build diversified financing combination, three is to strengthen the integration and synergies, for Chinese Internet companies mergers and acquisitions of financial risk prevention provides the beneficial suggestion. The ultimate purpose of this study is to investigate the financial risk situation in the M&A of Chinese Internet enterprises based on the merger case of Didi and Uber, and improve the understanding of the importance of financial risk prevention in M&A, so as to promote the sustainable development of Chinese Internet enterprises.

Key words:The Internet, M&A, Financial risk, Risk pevention

目录