I企业并购财务风险的分析与评价研究摘 要随着我国经济市场的体制的改变，企业之间的竞争越来越大，企业为了在经济市场上提高竞争力，可以进行并购企业来到达到这一目的，通过并购能够使得企业的资产迅速的增加，并且提高盈利能力，在经济市场上提高竞争力。然而在现实中，企业并购成功的案例较少，从而给企业造成重大的损失。导致企业并购失败的主要原因是由于企业的管理者在进行并购的过程中对于并购的财务风险不够重视，从而导致企业并购失败。为了使得我国企业通过并购的方式快速的发展，可以通过企业并购财务风险分析以及评价的方式进行分析企业并购过程中所存在的风险，有利于企业的管理者进行决策。由于我国金融体系建立不够健全，远远不及一些发达的国家，这样就导致缺乏企业并购财务风险评价相关的理论，比利于我国财务管理人员对于企业并购产生的财务风险进行分析。针对于此对于本文进行了相关的研究，希望通过本文的研究的成果有助于减少企业并购过程中的财务风险，从而促进我国的企业长久的发展。关键词：企业；并购；财务风险；评价IIResearch on the analysis and evaluation of the financial risk of m & aAbstractWith the change of China's economic market system, the competition between enterprises is becoming more and more intense. In order to improve the competitiveness of enterprises in the economic market, enterprises can conduct mergers and acquisitions to achieve this purpose. Through mergers and acquisitions, the assets of enterprises can be rapidly increased, and the profitability can be improved, so as to improve the competitiveness in the economic market. However, in reality, there are few successful cases of enterprise merger and acquisition, thus causing great losses to enterprises. The main reason for the failure of enterprise merger and acquisition is that the enterprise managers do not pay enough attention to the financial risk of merger and acquisition in the process of merger and acquisition, which leads to the failure of enterprise merger and acquisition. For the rapid...
