目 录摘要....................................................................III关键词..................................................................IIIAbstract.................................................................IVKeywords.................................................................IV前言......................................................................1第一章 企业并购财务风险概述...............................................21.1 企业并购概念的界定.................................................21.2 企业并购的动因及目的...............................................21.3 企业并购财务风险的界定.............................................31.4 企业并购财务风险的特点.............................................31.4.1 不确定性......................................................31.4.2 决策相关性....................................................41.4.3 价值性........................................................41.4.4 动态性........................................................41.4.5 可预测性与可控性..............................................4第二章 企业并购财务风险来源及主要表现.....................................52.1 目标企业价值评估风险...............................................52.1.1 对目标企业价值评估本质的认识存在误区..........................52.1.2 并购双方信息的不对称性........................................52.2 并购融资风险.......................................................62.3 并购支付风险.......................................................62.4 企业并购运营整合阶段的财务风险.....................................7第三章 企业并购财务风险的成因.............................................83.1 企业价值评估风险——目标企业信息不对称.............................83.2 企业融资风险——资本市场不健全，融资渠道狭窄.......................83.3 企业支付风险——支付结构不合理.....................................93.4 企业整合阶段的财务风险——内部控制不完善...........................9第四章 企业并购财务风...
