会计财务管理专业 企业并购财务风险的分析与防范-以万兴科技集团并购亿图软件有限公司为例

企业并购财务风险的分析与防范——以万兴科技集团并购亿图软件有限公司为例摘 要随着大数据时代和高新技术发展，企业并购是大势所趋，是企业迅速提高市场占有率的便捷路径，使稀缺资源有效利用，降低投资风险，获得可观的经济效应。因此企业并购能够实现资源整合、技术创新、利润最大化。但是企业对并购带来财务风险知识匮乏，盲目进行并购操作导致并购资源的浪费、投资风险增加。那么如何识别和防范财务风险，是每个并购企业关注的问题。 本文以万兴科技集团为例，主要分析了并购过程中存在估值风险、支付风险、整合风险等风险，并提出了相应的风险防范措施。关键词：企业并购；财务风险；协同效应；风险防范； PAGE \* MERGEFORMATIIThe Financial risk Analysis and Prevention of Enterprise M&A——Take Wanxing Technology Group's M&A of Yitu Software Limited Company as an ExampleAbstractBecause of the development of high-tech in the era of big data, the M&A is inevitable, Besides, it is a convenient road for company to quickly occupy their market, and the rare resources can be effectively use. Significantly, the profit will be earned by reducing the investment risk. Besides, the M&A can realize the resource integration, technical innovation and profit maximization. However, the lack of knowledge of financial risk caused by mergers and acquisitions, so the blinding operations lead to the waste of the merger and acquisition resources and increased investment risk. Consequently, how to recognize and avoid the financial risk that is the attention of every the merger and acquisition enterprise. Taking Wanxing Technology Group as an example, this article mainly analyzes the risk of valuation, payment and integration in the process of M & A, and puts forward the corresponding risk prevention measures.Key words: the merger and acquisition; the financial risks; synergistic effect; risk prevention;PAGE \* MERGEFORMATII目 录摘 要...................