企业并购后的财务整合问题研究毕业设计.doc

东 北 农 业 大 学成 栋 学 院 毕 业 论 文 论文题目： 学生姓名： 指导教师： 高巍 助教 所学专业： 2012年月attention to Merger and Acquisition (MA) which acts as a Patem of caPital operation.Although many enterises of MA aresuccessful，there are a large number of failed cases.However，these successful orfailed cases demostrate that integration is the key factor which decides the success or failure of MA.As an imPortant Part and core content in the merger intergration system，financial iniegration after MA guarantee the realization of MA’s goal.It is highly necessary to study financial integration. Financial integration is a esPecial financial means and a suitable behavior by itself，which makes the finacial operation more reasonable and harmony and mixes each other by aranging and reorganizing the financial matter and activities and relations.Financial integration has four charcteristics.The enterprise after MA use transplanting or amalgamation model to realize financial integration.Finacial Integration includes inegration of financial management goal and financial Mangement system，the accounting system and the financial resources and the cash pasts. Therefore，by the introduction of Merger and Acquisition、integration after Merger and Acqisition、finacial Iniegration after Merger and Acqulsition concept，Elementary theory of the financial Integration after the Merger and Acquisition，the Content of financial Integration after Merger and Acqulsition and the achievements Appraisal of the financial Integration afler Merger and Acquisition and so on further Analyzes the questions which exist in our country’s enterprise of Merger and Acquisition Practice.The inovation place in this article is to Propose the appraisal of the financial Integration achievements method.The trditional appraisal of achievem