企业并购融资问题研究分析—以联想并购 IBM PC业务为例 财务会计学管理专业

【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[Abstract]: M & A is conducive to deepening the reform of enterprises, realize activate existing assets, so the development of our country and even the world enterprises plays an important role. The current issue of mergers and acquisitions are inseparable from the problem of funds, financing mode and quantity directly affect the enterprise M & A can obtain result, affect the enterprise development potential. Western developed country enterprises M & A financing sufficient development, for our country, the enterprise merger and acquisition financing the development time is short, it is difficult to form an effective enterprise M & A, which is mainly due to the effect of management system, financial tools, the development environment of the capital. Therefore, analyzes the elements and way of enterprise M & A operations of foreign developed countries, and combining with the existing problems of financing mergers and acquisitions of Chinese enterprises, analysis of the specific reasons, put forward corresponding countermeasures.Key words: mergers and acquisitions; finance; financing目 录引言..............................................................................................................................................................1一、企业并购概述.................................................