企业并购过程中财务风险控制的研究分析 会计学专业VIP免费

企业并购过程中财务风险控制的研究摘要家电行业已经形成了相对成熟的竞争环境。各大家电经营主体间的竞争不断加剧那么经营主体要提高技术水平，扩大市场资源。则需要一种有效的方式，此进海外并购成为了重要手段。然而，全球并购的成功率很低。我国经营主体相应的研究经验并不足，其过程中的财务风险不断，直接致使经营主体的并购失败。本文在当前的研究背景，概述了经营主体的并购财务风险，概述经营主体的并购财务风险各类、产生的原因，用青岛海尔并购通用家电做为案例，对其相应的情况加以介绍，针对于上述案例青岛海尔公司，对在通用家电的并购过程之中的相关事件以及最终结果进行相应的回顾，以及分析青岛海尔和通用家电并购过程中遇到的财务风险，提出应对措施，以降低融资成本，提高并购成功率，同时希望可以为其他家电行业同类型并购提供借鉴与参考。关键词：海外并购；财务风险；并购财务风险AbstractTherehasbeenarelativelymaturemarketcompetitionenvironmentinthehomeapplianceindustry.Thecompetitionamongthemajorhouseholdappliancesenterprisesisintensifyingconstantly.Theenterpriseswanttoimprovethetechnicallevelandexpandthemarketresources.Overseasmergersandacquisitionshavebecomeanimportantmeans.However,thelowsuccessrateofglobalM&A,thelackofexperienceintheimplementationofChinaundefinedsenterprises,thecoexistenceofmanyfinancialrisksinM&A,hasbecomeanimportantcauseofM&Afailure.Inthecurrentresearchbackground,thispapersummarizesthefinancialriskofenterprisemergersandacquisitions,summarizestheconnotation,typesandcausesoffinancialriskofenterprisemergersandacquisitions,takingQingdaoHaierasanexampletointroducethesituationofQingdaoHaierandgeneralhouseholdappliances.ItalsoreviewstheprocessandresultsofM&A,analyzesthefinancialrisksencounteredintheM&AofQingdaoHaierandGeneralAppliances,andputsforwardsomecountermeasuresinordertoreducethefinancingcostandimprovethesuccessrateofM&A.Atthesametime,itishopedthatitcanprovidereferenceandreferenceforotherhomeapplianceindustryinthesametypeM&A.Keywords:overseasM&A;Financialrisk;M&AFinancialrisk目录一、引言...................................................................................................................................1（一）研究背景...........................................................1（二）研究意义...........................................................1二、企业并购财务风险概述...................................................................................................2（一）企业并购财务风险的内涵.............................................2（二）企业并购财务风险的类型.............................................2（三）企业并购财务风险的成因.............................................3三、以青岛海尔并购通用家电为例.......................................................................................4（一）青岛海尔与通用家电的简介...........................................41.青岛海尔简介...........................................................42.通用家电简介...........................................................43.并购动因分析...........................................................4（二）并购事件回顾.......................................................51.并购过程...............................................................52.并购结果...............................................................6（三）分析并购过程中遇到的财务风险.......................................71.定价风险...............................................................72.融资风险...............