本科毕业论文（设计）企业并购财务问题研究Financialissuesofmergerandacquisition目次目次..................................................................................................................................................2摘要..................................................................................................................................................31引言...............................................................................................................................................32企业并购的财务问题概述..........................................................................................................32.1企业并购的概念........................................................................................................................32.2企业并购的分类................................................................................................................43企业并购的财务问题..................................................................................................................43.1并购目标企业价值评估不准确........................................................................................43.1.1并购双方的信息不对称.......................................................................................43.1.2企业披露虚假信息误导投资者...........................................................................43.2并购资金支付不完善................................................................................................................53.2.1支付方式单一................................................................................................................53.2.2企业选择的支付方式不符合企业的实际情况............................................................53.3企业并购过程中融资难............................................................................................................53.3.1融资渠道少....................................................................................................................53.2.2企业偿债能力低............................................................................................................63.4并购后企业财务管理困难........................................................................................................63.4.1并购企业资金流动性差................................................................................................63.4.2企业并购后财务工作量大............................................................................................64企业并购财务问题对策及建议...................................................................................................64.1正确评价目标公司..........................................................................................................74.1.1合理评估目标企业的价值....................................................................................74.1.2对目标企业报表信息进行有效控制....................................................................74.2合理确定并购价款的支付方式........................................................................................74.2.1实行支付方式多样化............................................................................................74.2.2结合自身情况选择支付方式...................................................................
