会计财务管理专业 企业并购的财务风险及其规避

I企业并购的财务风险及其规避摘 要在经济全球化的发展和并购浪潮下，企业必须要不断强化自己的竞争力，有效途径之一就是通过并购。企业并购过程存在较高的风险，最显著的风险就是财务风险，它会从各个方面影响企业的并购。因此，研究财务风险可以使得企业了解清楚存在于并购始终的财务风险的重要性，企业应在整个并购活动中应当对各个环节的财务风险进行识别、管理以及防范，促使企业采取相应的措施，对于财务风险可能带来的损害，进行降低，实施有效方法管理防范风险，促进并购过程中能够获得最大的收益。本文重点研究企业并购所面临的高风险性和避免方法。首先，以企业并购为基底，讲述了它的含义和该过程中不同类别的财务风险，对各类别的财务风险进行了现状和成因的分析，在最后，针对一系列风险选择解决办法，望此文对我国企业并购活动来说是一次有效的建议。关键词：企业并购；财务风险；风险规避IIThe Financial Risk of M & A and Its AvoidanceAbstractWith the development of economic globalization and the wave of M & A, M & A is a powerful means for enterprises to develop and enhance their competitiveness. The M & A activities are of high risk, and the financial risk in all aspects of the activities is an important factor affecting the results of M & A. Therefore, the study of financial risk can help enterprises to understand the importance of financial risk that always exists in M & A. enterprises should identify, manage and prevent the financial risk of each link in the whole M & A activity, urge enterprises to take corresponding measures to reduce the damage caused by financial risk as much as possible, and prevent the risk through management, improve enterprises and Purchase success rate to maximize the revenue. This paper focuses on the financial risks faced by M & A and its avoidance measures. First of all, on the basis of the basic theory of M & A, this paper introduces the meaning of M & A and the types of financial risks in M &...