互联网企业并购的财务风险及防范研究—以优酷并购土豆为例 会计学专业VIP专享VIP免费

互联网企业并购的财务风险及防范研究—以优酷并购土豆为例重庆工商大学专业名称年级班别学生姓名指导教师×××摘要：网络的不断进步，促进了在线视频行业的出现与发展，并且逐步从新兴行业转向主流行业。自2006年以来，中国互联网视频行业在过去的十年中发展壮大。在此期间，经历了诸多起伏，包括政府加大进入门槛等重大事件，以及次级抵押贷款危机中投资资金的撤出。2010年，我国出台了大量关于网络视频内容的立法规定，指导各大网站重点增强版权保护与版权内容建设。因为目前版权费日益增加，广告收入在不断缩减，网络视频行业步入了一条用资金提高市场占有率的发展道路。不过获利水平与资金匮乏问题并未得到有效缓解，造成产业整体出现亏损情况。越来越多企业只能采取并购手段来实现经营规模的扩张，以提升竞争优势，进而摆脱困境。本文分析了并购相关理论，为论文的写作提供了一定的理论依据。与此同时，主要阐述网络视频行业，阐述产业细节，并且列举具有代表性的优酷与土豆并购案例。深入讨论了优酷并购土豆的因素，并购活动中使用的风险识别与风险规避手段。最后，在对案例全方位研究的前提下，对网络视频公司并购行为指出对应的整改意见与风险规避方法，并且进行了一定的展望，并得到对应的结论。关键词：互联网；企业并购；优酷并购土豆ResearchonthefinancialriskandpreventionofthemergerandacquisitionofInternetenterprises——TakeYoukuasanexampleoftheM&AofpotatoesAbstract:therapiddevelopmentoftheInternethasledtotheriseofthenetworkvideoindustry，andbegantograduallychangefromanewindustrytothemainstreamindustry.Since2006，theInternetvideoindustryinChinahasgonethrough10yearsofdevelopment.Duringthisperiod，itexperiencedmanyupsanddowns，includingthegovernmentraisedthethresholdforentry，andtheexitofventurecapitalandotherimportanteventsunderthesubprimecrisis.In2010，Chinapromulgatedaseriesoflawsandregulationsforthecontentspecificationofnetworkvideo，causingthemajorvideowebsitestofocusonstrengtheningcopyrightprotectionandtheconstructionofgenuinecontent.TheentireInternetvideoindustryhasbeguntorepreematethemarketshareofthewholeInternetvideoindustrybecauseofthehighcostofcopyrightandtheshrinkingadvertisingrevenue.However，theproblemofdifficultyinmakingprofitsandshortageoffundshasnotbeenproperlysolved，resultingintheindustrygenerallyfallingintothestateofbusinesslosses.Manycompanieshavechosentoexpandtheirscaleandenhancetheircomprehensivecompetitivenessinordertogetoutofthedifficulty.Analysisofthetheoriesrelatedtotheenterprisemergerandacquisitionhaslaidatheoreticalfoundationforthewritingofthisarticle，atthesametime，theInternetvideoindustrywereanalyzedindetail，thecharacteristicsoftheindustryandthetypicalcaseofYoukuandTudoumergerarediscussed，accordingtothebasicsituationofthecaseanalysis，themergerYoukupotatoeswiththeway，measurestoavoidtheriskidentificationandriskintheprocessofmergersandacquisitions.Finally，basedonthecomprehensiveanalysisofcases，suggestionsandriskpreventionmeasuresformergerandacquisitionofInternetvideoenterprisesareputforward，andthefuturedevelopmentofInternetvideoindustryisdiscussed，andtheconclusionsaredrawn.Keywords:Internet;enterprisemergerandacquisition;Youku'smergerandacquisitionofpotatoes目录引言......................................................................................................................1一、相关概念及理论基础.................................................................................21、企业并购概念........................................................................................22、企业并购财务风险内涵.............