会计专业毕业论文23.docVIP

信阳职业技术学院 毕业论文（设计） 题 目： 企业并购中的财务风险研究 系部名称： 经济贸易系 专业班级： 会计 学生姓名： 王艳萍 学 号： 0800230 指导教师： 张玉娟 教师职称： 讲师 201 摘 要 西方国家企业发展曾经历了六次大规模的并购浪潮；在2008年12月，我国商业银行发放并购贷款开禁以后，我国企业的资产重组、兼并收购活动也日趋活跃。但是，在风起云涌的并购浪潮背后，成功的并购案例并不多见。究其原因，企业并购是一种高风险的经营活动，各种风险贯穿于整个并购活动的始终，其中财务风险是影响企业并购成败的重要因素。因此，研究企业并购中的财务风险问题有重要的现实意义。作为风险主要承担者的收购方如何防范并购的财务风险呢？本文以“企业并购中的财务风险研究”为题，从并购价值评估、融资、整合三方面讨论财务风险来源和防范策略。本文利用图表简要地阐述了国内企业并购案例的现状，并结合案例提出了企业并购中财务风险的涵义，分析了企业并购中财务风险的来源，提出了企业并购中财务风险的防范措施，以期能对我国企业并购的健康发展有所裨益。 关键字：并购，财务风险，财务风险防范 Research on Financial Risks of Merger and Acquisition in Enterprise Abstract Western countries have experienced enterprise development six times massive merger and acquisition wave, In December 2008, our country commercial bank loans issued after the merger of enterprises of our country, assets restructuring, merger and acquisition activity has become increasingly active. But in the sharp behind the success of merger and acquisition wave, do not see more acquisitions. Investigate its reason, enterprise merger is a risky business activities, various risks throughout the merger and acquisition activities, including financial risk is always an important influence factors of merger and acquisition. Therefore, the study of the merger of financial risk problem has important practical significance. As the risk of major undertaker to prevent the acquirer merger of financial risk ? Taking the merger of financial risk, issues from mergers value assessment, financing, financial risk from three aspects: the integration of source and discuss preventive strategy. Using chart briefly domestic merger and acquisition cases of present situation, and proposed merger with cases of financial risk, analyses the connotation of enterprise merger of financial risk; puts forward the source of enterprise merger of financial risk, in order to prevent the measures for the healthy development of Chinas enterprise. Keywords: Merger and Acquisition， Financial Risk， Fina