财务管理专业+企业并购财务风险

摘要企业并购对其财务产生直接影响，相应带来了较大的财务风险，尤其是最佳资本结构的偏离，造成企业价值下降，财务风险高涨。财务风险的产生和增大影响了企业正常的 发展 和运营，在企业并购的过程中，如何了解、掌控企业并购中的财务风险，认真分析并有效防范和控制财务风险，关系到并购的成功与否。作为企业间的一项产权交易的并购行为在资本市场上日益增多。20 世纪 90 年代初，全球企业并购金额约 4 000 亿美元，而到 21 世纪初，就上升到 3.5 万亿美元左右，企业并购迅速发展。国内企业间的并购发展也比较快，并购作为资本运营方式日益增多，其中出现了许多让人关注的问题，尤其是其中存在的财务风险显得尤为突出。因此，分析企业并购过程中可能存在的风险，研究相应的措施以防患于未然，对于国有企业并购将起到积极的指导作用。关键词：企业并购 财务风险 防范措施AbstractMergers and acquisitions of enterprises have a direct impact on their finance, and correspondingly bring greater financial risks, especially the deviation of the optimal capital structure, resulting in a decline in enterprise value and a rise in financial risks. The emergence and increase of financial risks affect the normal development and operation of enterprises. In the process of mergers and acquisitions, how to understand and control the financial risks in mergers and acquisitions, carefully analyze and effectively prevent and control financial risks are related to the success of mergers and acquisitions.Mergers and acquisitions as a property right transaction between enterprises are increasing in the capital market. In the early 1990s, the amount of global mergers and acquisitions was about 400 billion US dollars, but by the beginning of the 21st century, it had risen to about 3.5 trillion US dollars. Mergers and acquisitions have developed rapidly. Mergers and acquisitions among domestic enterprises are also developing relatively fast. Mergers and acquisitions, as a way o...