我国企业海外并购的财务风险及其防范——以中国化工集团并购先正达企业为案例摘 要：随着全世界经济持续飞速发展，经济全球化已经成为了一项必然趋势，我国企业不单单局限于国内市场，由于我国的某些大型企业综合实力较强，拥有众多的闲置资金开始进一步渗透国际市场，进一步利用国际市场的优势发展自己，同时同国际上的优秀企业进行学习，考虑到每个企业都有着自主的知识产权，想要获取国外企业的先进经营经验及先进技术需要进行并购海外企业来实现，同时通过海外并购可以进一步响应我国“走出去的国家政策”，在现代盛行的“一带一路”经济政策，更是为海外并购提供了良好的机遇。在进行并购发展的同时也面临着融资、信息收集、汇率转化等财务风险，所以说进行海外并购是机遇与风险并存的一项经济活动。因此我国在进行海外并购时需要充分考虑企业的财务问题，考虑其中会出现的风险，并进行针对问题的风险防控。关键词：海外并购；政策；风险1Financial Risks of Overseas Mergers and Acquisitions of Chinese Enterprises and Their Prevention——A Case Study of China Chemical Group's Merger and Acquisition of Syngenta EnterpriseAbstract ： With the sustained and rapid development of the world's economy, economic globalization has become an inevitable trend. Our enterprises are not limited to the domestic market alone. Because of the strong comprehensive strength of some large enterprises in our country, with a large number of idle funds, they begin to penetrate the international market further, make further use of the advantages of the international market to develop themselves, and learn from the excellent enterprises in the world at the same time. Xi, taking into account that every enterprise has its own intellectual property rights, wants to acquire advanced business experience and advanced technology of foreign enterprises, and needs to acquire overseas enterprises. At the same time, overseas mergers and acquisitions can further respond to China's "going out" national policy, and...
