企业并购过程中财务风险控制的研究分析 财务会计学管理专业

企业并购过程中财务风险控制的研究 摘 要 家电行业已经形成了相对成熟的竞争环境。各大家电经营主体间的竞争不断加剧。那么经营主体要提高技术水平，扩大市场资源。则需要一种有效的方式，此进海外并购成为了重要手段。然而，全球并购的成功率很低。我国经营主体相应的研究经验并不足，其过程中的财务风险不断，直接致使经营主体的并购失败。本文在当前的研究背景，概述了经营主体的并购财务风险，概述经营主体的并购财务风险各类、产生的原因，用青岛海尔并购通用家电做为案例，对其相应的情况加以介绍，针对于上述案例青岛海尔公司，对在通用家电的并购过程之中的相关事件以及最终结果进行相应的回顾，以及分析青岛海尔和通用家电并购过程中遇到的财务风险，提出应对措施，以降低融资成本，提高并购成功率，同时希望可以为其他家电行业同类型并购提供借鉴与参考。关键词：海外并购；财务风险；并购财务风险Abstract There has been a relatively mature market competition environment in the home appliance industry. The competition among the major household appliances enterprises is intensifying constantly. The enterprises want to improve the technical level and expand the market resources. Overseas mergers and acquisitions have become an important means. However, the low success rate of global M & A, the lack of experience in the implementation of Chinaundefineds enterprises, the coexistence of many financial risks in M & A, has become an important cause of M & A failure. In the current research background, this paper summarizes the financial risk of enterprise mergers and acquisitions, summarizes the connotation, types and causes of financial risk of enterprise mergers and acquisitions, taking Qingdao Haier as an example to introduce the situation of Qingdao Haier and general household appliances. It also reviews the process and results of M & A, analyzes the financial risks encountered in the M & A of Qingdao Haier and General Appliances, and puts forward some coun...