医药企业连续并购财务风险及控制分析——以复星医药为例Analysisonfinancialriskandcontrolofcontinuousmergerandacquisitionofpharmaceuticalenterprises--TakeFosunMedicineasanexample目录内容摘要：............................................................................................................................IAbstract:................................................................................................................................II1导言....................................................................................................................................11.1研究背景与意义......................................................................................................11.2相关研究现状..........................................................................................................41.3研究方法..................................................................................................................61.4预期结果..................................................................................................................72企业并购财务风险的基本理论........................................................................................72.1并购基本理论..........................................................................................................72.2财务风险理论..........................................................................................................93复星医药案例介绍..........................................................................................................113.1基本情况介绍........................................................................................................113.2并购历程及动因....................................................................................................124复星医药财务风险分析..................................................................................................144.1估值定价风险........................................................................................................174.2融资支付风险........................................................................................................184.3整合并购后财务风险............................................................................................205财务风险控制措施..........................................................................................................215.1加强财务风险防范................................................................................................215.2合理控制企业债务规模及比例............................................................................225.3合理并购注重整合................................................................................................236结论及展望......................................................................................................................256.1结论........................................................................................................................256.2展望........................................................................................................................25参考文献.............................................................................................................................26致谢....................................................
