摘 要 随着经济发展，并购成为多数企业提高核心竞争力的重要方式，然而企业并购所涉及到的问题较多，不当的处理会为企业造成较大的影响，在所有问题之中，财务安排是重中之重，企业并购中只有依照自身的能力合理的进行财务安排，才能尽可能的规避风险，促进自身效益的提高。本文是对上市公司并购中的财务安排进行的分析，第一部分概述并购与财务安排的概念及相关理论，第二部分从上市公司的出资与融资角度出发，以吉利并购沃尔沃案例为对象，探析上市公司并购中财务安排的情况，第三部分是对上司公司并购财务安排问题的思考，最后进行总结。关键词：上市公司；并购；财务安排 ABSTRACTWith the development of economy, M & A becomes the most important way to improve the core competence of most enterprises. However, M & A involves many problems, and improper disposal will have a great impact on enterprises. In the M & A only in accordance with their ability to reasonable financial arrangements in order to avoid risks as much as possible to promote the improvement of their own benefits. The first part is about the concept of M & A and financial arrangement and the related theory. The second part is about the financing and financing of listed companies. The second part is about the case of Geely M & A Volvo, The third part is about the financial arrangement of M & A of the supervisor, and finally summarizes the financial arrangement.Keywords:Public company;merger and acquisition;financial arrangement目 录引言......................................................11 并购与财务安排概述......................................11.1 并购概念及相关理论..........................................11.2 财务安排相关理论............................................22 上市公司并购中的出资与筹资..............................22.1 出资方式的对比与选择........................................22.2 筹资方式选择与安排..........................................42.2.1 筹资方式与其对比...................
