Abstract题目：双汇并购史密斯菲尔德的财务风险及对 策研究 摘 要在开始阶段，很多企业本着扩大自身规模的目标，开始疯狂进行各种并购活动，可是此举带来的实际效果令人大跌眼镜，疯狂的并购给企业带来的不是快速发展，而是只是很多风险应运而生。在并购的同时，企业的所有财务指标和实际情况都将被无限放大。在企业所有的运营环节，只要任何一个环节出现错误，都会引发相应的连锁反应，甚至让企业财务出现巨大危机。所以，对于企业来说，对自身发展威胁最大的风险往往来自于财务方面，而在企业的并购过程中，企业的财务风险也直接决定着并购活动的成功与否。本文选择以双汇并购史密斯菲尔德为研究对象，综合分析该活动各个阶段存在的财务风险，让大家在并购活动中正视财务风险的重要性，在此基础上为同行业有效规避并购活动的财务风险提供相应的理论借鉴，采取针对性措施方法财务风险，助力于并购活动取得圆满成功。关键词：跨国并购；财务风险；并购整合；并购绩效目录AbstractAt first, a large number of enterprises started blindly to make acquisitions in order to expand the scale, but the result often did not make the enterprise develop by leaps and bounds as expected,it puts the enterprise into a great risk instead. Enterprises in mergers and acquisitions, the various financial situation will be able to show, and will always affect the whole process of enterprise operation, if one part of the problem, most likely cause the financial distress of enterprises, make the enterprise pay a high price. Therefore, compared with the many risks in the m&a process, the biggest risk should be the financial risk, which is the key to the success of the enterprise.This paper studies the preparation of smithfield shuanghui mergers and acquisitions, mergers and acquisitions of financial risk, and for other enterprise mergers and acquisitions of financial risk analysis provides some reference opinions and Suggestions, is the enterprise to realize the importance of financial risk in m&a, prom...
