题目：中国企业的跨国并购的财务风险及防范---以TCL并购汤姆逊公司为案例目录摘要·······························································IABSTRACT···································································II一、引言............................................................1二、企业跨国并购的历史与现状........................................1（一）中国企业跨国并购的基本情况................................1（二）中国企业跨国并购的特征....................................2三、企业跨国并购中财务风险的相关概念................................3（一）财务风险的概念............................................3（二）财务风险的特征............................................3（三）财务风险与经营风险的区别..................................3四、中国企业跨国并购财务风险识别....................................3（一）并购准备阶段财务风险的识别................................3（二）并购实施阶段财务风险的识别................................4（三）并购整合阶段财务风险的识别................................4五、TCL并购汤姆逊公司案例分析......................................4（一）TCL、汤姆逊公司概况.......................................4（二）并购背景..................................................4（三）并购过程..................................................4（四）并购失败的原因............................................5六、TCL并购汤姆逊失败给我们财务风险控制方面的启示..................5七、对中国企业跨国并购财务风险控制措施..............................5（一）并购准备阶段财务风险控制措施..............................5（二）并购实施阶段财务风险控制措施..............................6（三）并购整合阶段财务风险控制措施..............................6参考文献：..........................................................7中国企业跨国并购的财务风险及防范-以TCL并购汤姆逊公司为案例[摘要]在经济全球化的大环境下，越来越多的中国企业将跨国并购作为其走向世界的长期发展战略。跨国并购能为企业带来众多的好处，比如技术、经验、海外市场等。高回报意味着高风险，跨国并购的每一个环节都存在着风险。财务风险贯穿于企业跨国并购活动的全过程之中，对企业跨国并购活动的结果影响重大。因此，如何防范跨国并购活动中的财务风险，也就引起了广大投资企业的关注。本文在已有研究的基础上，对中国企业跨国并购过程中的财务风险进行了详细分析，并结合TCL并购汤姆逊公司的实际案例揭示了财务风险对跨国并购结果的重要影响。最后，在上述分析的基础上，提出了相应的财务风险防范措施。[关键词]跨国并购；财务风险；防范；案例TheAnalyzingandControllingofFinancialRiskintheChineseEnterprisesCross-borderMergersandAcquisitions–AstheCaseofTCLM&AThomson[Abstract]Underthecircumstancesofeconomicglobalization,moreandmoreChineseenterprisestakecross-borderM&Aasitslong-termdevelopmentstrategytowardstheworld.Cross-borderM&Acanbringmanyadvantagesforenterprise,suchastechnology,experience,overseasmarkets.Highreturnmeanshighrisk;cross-borderM&Aalsohasallhiddenrisks.Financialriskthroughoutthecourseofcross-borderM&Aactivity,andithassignificantinfluenceontheresultoftheactivity.Therefore,howtocontrolthefinancialrisksincross-borderM&Aactivities,andalsoattractedtheattentionofinvestors.Inthispaper,theresearchhasbeenbasedontheexistingresearch,analyzedthefinancialriskintheprocessofcross-borderM&Aindetail,andcombinedwiththerealcaseofTCLmergersTh...
