企业并购会计研究摘要：企业并购是财务活动的一种，它主要包含了资金筹集与资金运用，存在着一定的高风险性。而且，财务风险对企业并购的成功与否会起到一定的决定性。本文要研究的是我国企业并购过程中的财务风险问题，首先是对企业并购风险的相关理论进行分析；然后分析企业并购的识别手段，并对我国企业并购的发展现状进行总结，针对所存在的问题提出可行性建议；最后将研究成果应用于实例之中验证研究成果的可行性。通过本文的研究希望能够推动企业并购风险控制体系的完善，促进我国市场经济的可持续发展。关键词：企业并购；财务风险；识别手段；控制对策Abstract：Theenterprisemergerandacquisitionisakindoffinancialactivities,itmainlyincludesthefinancingandcapitaloperation,thereishighrisk.Moreover,thesuccessofthefinancialriskofenterprisemergerandacquisitionwillplayadecisive.Thisarticleistostudytheprocessofmergersandacquisitionsinthefinancialrisks,thefirstM&Arelatedtheorytoanalyzetherisks;thenanalyzedtoidentifymeansofmergersandacquisitions,andtosummarizethecurrentdevelopmentofM&Afortheexistenceofquestionsthefeasibilityofrecommendations;Finally,amongtheexamplesofresearchresultstoverifythefeasibilityoftheresearchresults.Throughthisstudyhopestopromotesoundriskcontrolsystemformergersandacquisitions,andpromotethesustainabledevelopmentofChina'smarketeconomy.Keywords:Enterprisemergersandacquisitions;Financialrisk;Identificationmethod;Controlcountermeasures目录目录................................................................31绪论..............................................................11.1研究背景.......................................................11.2研究目的与意义.................................................11.2.1研究目的....................................................11.2.2研究意义....................................................12企业并购财务风险识别..............................................12.1并购财务风险识别原则和方法.....................................12.1.1并购财务风险识别原则........................................12.1.2并购财务风险识别方法........................................22.2各阶段并购财务风险.............................................32.2.1准备阶段财务风险识别........................................32.2.2谈判交易阶段财务风险识别....................................32.2.3支付阶段财务风险识别........................................42.2.4整合阶段财务风险识别........................................43控制企业并购财务风险的对策........................................43.1加强并购准备阶段的风险控制.....................................43.1.1有效使用报表信息............................................43.1.2采用针对性的估价方法........................................43.2加强并购交易阶段的财务风险控制.................................53.2.1准确的企业评估..............................................53.2.2采取资金多元化融资方式......................................53.3并购支付财务风险控制...........................................53.3.1现金支付财务风险管理......................................53.3.2股票支付财务风险管理........................................53.4并购整合阶段财务风险控制.....................................5参考文献............................................................6致谢...............................................................61绪论1.1研究背景随着近代经济的发展，尤其是与农业经济与工业经济相对应的新型知识经济的出现和发展，为我国企业发展带来了更多更大的风险，...
