本科论文摘 要对于企业来说，如果想要扩大经营规模，一个有效途径就是企业并购。并购是十九世纪出现的，起缘于西方资本主义国家。截止到今天，西方世界先后经历了四次并购浪潮，当前正处于第五次浪潮当中，近年来，我国社会主义市场经济发展速度越来越快，在世界上的影响力也与日俱增，很多国内企业为了提高发展速度也开始尝试使用并购这种资本运用手段。目前，并购是企业实现优化配置、企业重组的重要措施，但是并购过程中会产生比较大的投资风险，特别是财务风险影响比较大，很多企业就是在并购的过程中因为产生了财务风险而最终陷入经营危机。因此，这是财务风险学界和经济学界高度关注的问题。论文以鞍山大厦责任有限公司的并购案例作为出发点（鞍山大厦有限责任公司在后文中简称为鞍山大厦），首先分别阐述并购的含义、财务风险的内涵以及相关学术理论内容，其次，从企业并购过程中财务风险识别、成因和防范三个方面分别进行分析，最后为论文的结论部分。关键词：企业并购；企业重组；财务风险本科论文AbstractFor enterprises, if they want to expand the scale of operations, an effective way is corporate mergers and acquisitions. Mergers and acquisitions emerged in the 19th century and originated in Western capitalist countries. As of today, the western world has experienced four waves of mergers and acquisitions, and is currently in the fifth wave. In recent years, China ’s socialist market economy has developed faster and faster, and its influence in the world has also increased day by day. Increasing the speed of development has also begun to try to use M & A as a means of capital utilization. At present, merger and acquisitions are important measure for enterprises to realize optimal configuration and enterprise restructuring,but the merger process will generate relatively large investment risks, especially the financial risks. The impact of many financial companies, many companies are in the process of mergers and acquisitions because of financial risks And eventually fell into...
