目录1.绪论.....................................................11.1研究背景与问题的提出.....................................11.2研究的目的与意义.........................................11.3研究内容与方法..........................................11.3.1研究内容............................................11.3.2研究方法............................................22.文献综述....................................................22.1国内研究现状.............................................22.2国外研究现状.............................................32.3文献综述................................................33.理论基础....................................................43.1企业并购的概述..................................................43.1.1企业并购的发展...........................................43.1.2并购的分类...............................................43.1.3企业并购的动因...........................................53.2财务风险的概述.......................................53.2.1并购前的财务风险........................................63.2.2并购中的财务风险........................................63.2.3并购后的财务风险........................................74.案例介绍：中国平安收购深圳发展银行........................74.1平安集团简介............................................74.2深发展银行简介...........................................84.3收购方案.................................................85.案例分析....................................................85.1并购动机.................................................85.1.1战略动机..........................................85.1.2财务动机..........................................95.2财务风险分析............................................105.2.1目标企业价值评估风险分析...............................105.2.2融资支付风险分析.......................................115.2.3整合风险分析.............................................125.3财务风险控制............................................135.3.1目标企业价值评估风险控制...............................135.3.2融资支付风险控制........................................135.3.3整合风险控制.............................................146.结论及建议.............................................167.参考文献...............................................18摘要企业兼并和收购活动在当前的市场发展中十分常见，但其也具有很高的风险存在，在开展的过程中也时刻伴随着财务活动的存在，这便使得其难免引起财务风险的发生，所以财务风险对于并购来讲，影响颇大。本文分析了企业在并购中所产生的财务风险，即目标企业价值评估风险、融资支付风险以及整合风险，剖析产生财务风险的原因以及带来的影响。以平安集团收购深发展银行为例，分析在此次并购中产生的财务风险以及对风险的控制与规避。并从中受到启发，提出在企业并购过程中防范财务风险有效可行的对策。关键词:企业并购；财务风险；风险控制AbstractMergersandacquisitionsareahighriskbusinessactivities,inthemergerprocess,financialactivitythroughoutthewholestory,whilefinancialactivitiesposeafinancialrisk,sofinancialriskinEnterprisemergerandacquisitionactivityhasaveryimportantimpact.Thispaperanalyzesthefinancialrisksintheprocessofm&a,namelythetargetenterpriseevaluationrisk,financingriskandpaymentrisk,thecausesoftheabovemay,andthedangersofareanalyzed.Inmergersandacquisitionssuccessfulcases,pingangroupacquisitionofshenzhendevelopmentbank,analysisintheprocessofthesuccessfulm&a,howtocontrolandavoidtheri...
