企业并购融资问题研究分析 财务会计学管理专业

企业并购融资问题研究 【摘要】企业并购有利于深化企业改革，实现资产存量的盘活，因此对我国乃至世界企业的发展发挥着举足轻重的作用。当前企业并购问题均离不开资金问题，融资方式和数量直接影响着企业并购能够取得成效，影响着企业发展潜力。西方发达国家企业并购融资发展较为充分，对于我国而言，企业并购融资发展时间短，难以形成有效的企业并购，其中主要是由于管理体制、金融工具、资本发展环境的影响。因此分析了国外发达国家企业并购运作的要素和方式，并结合我国企业并购融资所存在的问题，分析了具体原因，提出了相应的对策。【关键词】企业并购；财务；融资Research on Mergers and Acquisitions Financing Problem 【Abstract】mergers and acquisitions is helpful for deepening enterprise reform, implementation revitalize the stock of assets, so the development of the enterprises of our country and even the world plays a decisive role. The current m&a all cannot leave the money problems, directly affects the enterprise m&a financing way and quantity can be effective, affecting enterprise development potential. Compared with western countries, our country enterprise merger and acquisition financing in the initial stage, combined with the development of our country enterprise financing mergers and acquisitions overall capital in place, imperfect legal system, lack of financial instruments, directly affects the efficiency of our country enterprise merger and acquisition activity. Therefore analyzed the foreign elements and the way of the operation of the enterprise merger and acquisition in the developed countries and combining with our country enterprise mergers and acquisitions financing problems existed in the analysis of the specific reasons, put forward the corresponding countermeasures. 【key words】enterprise mergers and acquisitions; Financial; financing 一、企业并购概述（一） 相关概念界定1.企业并购企业并购通常是指一方企业对另一方企...