财务管理专业+企业并购的财务风险及规避

摘 要 企业要想在日趋激烈的竞争中生存发展，需要专业的技术水平和大量充实的资源，为企业的资本积累打下坚实的基础，企业并购是企业实现其发展战略，提升企业价值的重要方式。近年来并购的数量急速增加，并购成为企业发展的战略性举措，但是企业并购财务风险问题较为棘手，是我们亟需解决的现实问题。财务风险在企业并购过程中具有重要位置，很多企业并购失败的原因就是由于没有协调好并购中的财务风险问题，导致企业的财务状况的陷入逆境。因此应重视并购中财务风险防范。文章以企业并购财务风险问题的国内外研究现状分析为切入点，运用定性分析法和描述性分析法对企业并购中存在的财务风险问题进行分析，并结合了案例分析企业在并购中存在的财务风险问题。通过分析，认为企业并购中的财务风险问题包括：价值评估缺乏完备的体系；企业并购的支付方式手段单调；企业存在融资约束问题等，本文认为，企业通过客观评估并购目标企业的价值, 降低估值风险；注重企业并购融资风险的防范；支付手段防范；重视企业合并后的整合等措施可以有效应对企业并购中的财务风险问题。关键词：企业并购；财务风险；风险防范 ABSTRACTEnterprises in order to survive in the increasingly fierce competition and development, the need for professional technical level and a large number of substantial resources for enterprises to lay a solid foundation for capital accumulation, corporate mergers and acquisitions is the enterprise to achieve its development strategy to enhance the value of an important way. In recent years, the rapid increase in the number of mergers and acquisitions, mergers and acquisitions to become a strategic development of enterprises, but the issue of corporate mergers and acquisitions financial risk is more difficult, we need to solve the real problem. Financial risk in the process of mergers and acquisitions has an important position, many companies mergers and acquisitions ended in failure, the reason is because the company did not coordinate the financial risk of mergers and acquisitions, resulting in the fin...