精品文档---下载后可任意编辑并购的财务风险及其防范问题讨论目 录第一局部 总 论·························1一、并购的概念界定······················1二、全球企业并购的回忆与展望·················3〔一〕全球企业并购的回忆·················3〔二〕全球企业并购的展望·················3三、讨论并购的财务风险及其防范问题的必要性··········4〔一〕讨论并购问题的必要性················4〔二〕讨论并购的财务风险及其防范问题的必要性·······6第二局部 并购的财务风险·····················7一、并购的财务风险的界定···················7二、并购的财务风险的分类···················8〔一〕从财务风险形成原因的角度,可分为制度性财务风险、固有财务风险和操作性财务风险············8〔二〕从风险控制的角度,可分为可控财务风险和不可控财务风险8〔三〕从并购过程的角度,主要包括目标企业价值评估风险、融资风险和整合期的财务风险·············9三、并购的财务风险的内容···················9〔一〕目标企业价值评估风险················9〔二〕融资风险·····················13〔三〕整合期的财务风险·················15第三局部 并购财务风险的防范··················19一、并购财务风险防范的界定·················19二、并购财务风险防范的原那么················20〔一〕柔性化原那么···················20〔二〕满意化原那么···················20〔三〕注重突变性原那么·················20〔四〕注重动态性原那么·················21〔五〕注重组织性原那么·················21三、并购财务风险防范的对策·················21〔一〕对目标企业价值评估风险的防范···········21〔二〕对融资风险的防范·················25〔三〕对整合期财务风险的防范··············28参考文献·······...