企业并购会计研究

企业并购会计研究摘要：企业并购是财务活动的一种，它主要包含了资金筹集与资金运用，存在着一定的高风险性。而且，财务风险对企业并购的成功与否会起到一定的决定性。本文要研究的是我国企业并购过程中的财务风险问题，首先是对企业并购风险的相关理论进行分析；然后分析企业并购的识别手段，并对我国企业并购的发展现状进行总结，针对所存在的问题提出可行性建议；最后将研究成果应用于实例之中验证研究成果的可行性。通过本文的研究希望能够推动企业并购风险控制体系的完善，促进我国市场经济的可持续发展。关键词：企业并购；财务风险；识别手段；控制对策Abstract：The enterprise merger and acquisition is a kind of financial activities, it mainly includes the financing and capital operation, there is high risk. Moreover, the success of the financial risk of enterprise merger and acquisition will play a decisive.This article is to study the process of mergers and acquisitions in the financial risks, the first M & A related theory to analyze the risks; then analyzed to identify means of mergers and acquisitions, and to summarize the current development of M & A for the existence of questions the feasibility of recommendations; Finally, among the examples of research results to verify the feasibility of the research results. Through this study hopes to promote sound risk control system for mergers and acquisitions, and promote the sustainable development of China's market economy.Keywords: Enterprise mergers and acquisitions; Financial risk; Identification method; Control countermeasures目录目录................................................................31 绪论..............................................................1 1.1 研究背景.......................................................1 1.2 研究目的与意义.................................................1 1.2.1 研究目的....................................................1 1.2.2 研究意义......................