企业并购的财务风险分析及控制研究

企业并购的财务风险分析及控制研究

摘要：在21世纪新时代的潮流中，经济全球化加快，各个企业为了获取更大的利润空间和更多的利润，企业与企业间进行兼并和收购的活动，。但于此同时，企业并购也出现了各种各样风险和并购中存在的问题。企业并购的风险始终贯穿于企业并购的整个环境中，其中每一项风险的发生都有极大的可能性使企业一夜之间倒闭。在兼并和收购的过程中，企业并购能够有计划的实现资源整合与合理利用，可以使社会资源配置更加优化、更有意义提高产能效率。企业与企业间进行兼并和收购的过程中必须在收购前期对目标公司进行合理的价值和地位评估，在并购中期对企业进行合理有效的融资，在并购后期对企业进行融合处理。为了是合并后的企业达到更大利润，防止财务风险的发生，必须做好准备工作在企。目的在于更好的促进企业开展并购活动，提升经济效益。以下本文就企业并购的财务风险的分析与应对的研究，指出企业兼并和收购企业并购的问题，合理的找出企业部分并购所面临的挑战和风险，更好的解决此类问题，促进经济协调发展。

关键字：企业并购财务风险存在问题解决措施

The response and analysis of financial risks in corporate mergers and

acquisitions

Abstract:In the trend of the new era in the 21st century, with the continuous development of China's market economy, rapid economic globalization, and the core competitiveness of all walks of life continue to improve, corporate mergers and acquisitions have become a tre nd of the new era. At the same time, however, corporate mergers and acquisitions also hav e a variety of risks and problems in mergers and acquisitions. The risk of corporate merger s and acquisitions always runs through the entire environment of corporate mergers and ac quisitions, and each of these risks has a great possibility of causing the company to close o vernight. In the process of mergers and acquisitions, enterprise mergers and acquisitions ca n achieve resource integration and rational utilization in a planned way, which can optimiz e the allocation of social resources and make more efficient production efficiency. In the ac tivities of mergers and acquisitions, it is necessary to systematically estimate and analyze t he existing financial risks, and formulate corresponding risk response measures, aiming at better promoting M&A activities and improving economic benefits. The following paper a nalyzes the financial risk analysis and response of corporate mergers and acquisitions, poin ts out the problems of mergers and acquisitions of mergers and acquisitions, analyzes the fi nancial risks faced by mergers and acquisitions, and finally proposes measures to deal with financial risks.

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Key words:Mergers and acquisitions,Financial risk,Problem,solution

目录

绪论 (1)

1 企业并购及并购财务风险的基本概述 (2)

1.1企业并购的定义 (2)

1.2企业并购财务风险的定义 (2)

2 企业并购中面临的财务风险以及成因分析 (3)

2.1并购前企业价值评估的风险及其原因分析 (3)

2.1.1 并购前企业价值评估的风险 (3)

2.1.2 价值评估风险的成因 (4)

2.2并购过程中的融资与支付风险以及其成因分析 (5)

2.2.1 企业并购过程中的融资与支付风险 (5)

2.2.2 融资与支付风险的成因 (5)

2.3并购后整合风险以及成因 (6)

2.3.1 并购后的整合风险 (6)

2.3.2 并购后整合风险的成因 (6)

3 企业并购财务风险的防范 (6)

3.1确定目标企业的价值 (6)

3.2合理选择融资 (7)

3.3合理选择支付手段 (7)

3.4完善并购后的财务整合工作 (7)

4 结语 (9)