摘 要 随着经济全球化的不断发展，中国经济体制的不断变化，企业逐步形成了一种并购趋势，而这种并购趋势则为企业带来了新的发展方向和长远的效益。企业并购属于一种投资行为，在企业并购的特征、企业并购的实践与企业并购的动因中表现出来。企业进行并购也许是为了得到先进的技术、学习丰富的管理经验或是实现多样化经营、追求经济规模等，其最终的目的都是为了追求企业利润的最大化。而财务决策在企业并购的过程中占据主导地位，为了达到并购收益的目标，我们应当准确的辩别企业并购中的财务决策，并对其进行有效防范和控制，从而全力降低因财务决策而带来对企业的不利影响。关键词：企业并购；财务决策；问题研究AbstractWith the continuous development of economic globalization and the continuous change of China's economic system, enterprises have gradually formed a trend of mergers and acquisitions, and this trend of mergers and acquisitions has brought new directions and long-term benefits for enterprises. M & A belongs to a kind of investment behavior, which is shown in the characteristics of M & A, the practice of M & A and the motivation of M & A. The purpose of mergers and acquisitions is to get advanced technology, learn rich management experience, or diversify business and pursue economic scale. The ultimate goal is to maximize the profit of enterprises. While the financial decision plays a dominant role in the process of mergers and acquisitions, mergers and acquisitions to achieve revenue targets, we should accurately distinguish mergers and acquisitions in the financial decision-making, and effectively prevent and control the financial decision-making and thus to reduce the adverse effects brought to the enterprise.Key words: enterprise merger and acquisition; financial decision making; research on Problems2第 1 章1.1 研究的背景企业并购作为资本运作的一种方式，既是现代企业制度创新的一个新方向，也是在互不相让的市场竞争大环境下企业的...
