我国上市公司并购的财务分析[摘要]在我国现代企业改革中,上市公司并购对于消灭亏损、调整不合理的股权结构、统筹企业的长远进展、实现合理避税等具有很大的作用。但要确保并购顺利进行,实行分析是必须的。上市公司并购的财务分析,包括并购前、并购中和并购后整个过程的分析。在这些过程中,对目标公司的估价、财务状况、支付方式、融资渠道、风险与规避等都是要仔细分析的。本文拟就对我国上市公司并购的财务分析进行探究,并就存在问题提出对策建议。[关键词]上市公司;并购;财务分析Merger and acquisition of Chinese listed companies financial analysis[Abstract] in the reform of China's modern enterprise, mergers and acquisitions of listed companies to eliminate deficit, adjust the unreasonable ownership structure, plan as a whole the long-term development of enterprises, to achieve a reasonable tax avoidance has great role. But make sure that M & a smoothly, take analysis is a must. Mergers and acquisitions of listed companies financial analysis, including mergers and acquisitions, mergers and acquisitions and mergers and acquisitions before after the whole process analysis. In the process, the target company's valuation, financial status, payment, financing, risk and evasion are careful analysis. This paper on China's listed company M & a financial analysis to explore, and the existing problems puts forward some countermeasures and suggestions.[Key words] listed company; mergers and acquisitions; financial analysis目 录1 我国上市公司并购的涵概述 22 我国上市公司并购前的财务分析 32.1 目标公司的估价 32.2 目标公司的财务状况分析 43 我国上市公司并购中的财务分析 63.1 上市公司并购的支付方式的财务分析 63.1.1 现金支付方式 63.1.2 股票支付方式 63.1.3 混合证券支付方式 63.1.4 卖方融资支付 73.2 上市公司并购中的融资分析 73.2.1 融资方式 73.2.2 融资方式的确定 83.3 上市公司并购过程中的成本分析 83.3.1 并购直接成本 93.3.2 并购机会成本 93.4 上市公司并购...