企业并购后的财务整合毕业论文.docVIP

企业并购后的财务整合 重庆工商大学 财务管理 200XX级2班 姓名 学号 指导老师 XX 摘要：并购作为企业扩张的一种方式，已经得到越来越多的运用。实务中有大量的并购案例由于缺少有效、合理的后期整合导致了并购最终的失败。因此，一个并购案例的成败与否已经在很大层面上取决于并购后期的整合。后期的整合包括战略整合、财务整合、人力资源整合、文化整合等几个方面。企业后期整合的各个方面都有其特殊的地位和作用，而财务整合在其中充当着核心和枢纽的角色。通过企业并购的相关概念进行分析，对财务整合的相关理论进行阐述，包括财务整合的必要性、财务整合的目标、财务整合的特征、财务整合的原则和模式选择。在此基础上提出了财务整合的内容包括财务管理目标的整合、财务管理制度的整合、会计核算体系的整合、财务资源的整合、现金流转的整合五个方面。最后，简单概述了财务整合的一般流程。 关键词：并购 整合 财务整合 Abstract：Merger and acquisition one way which expands as the enterprise, already obtained more and more utilization. In the practice has the massive merger and acquisition case, because lacked effectively, the reasonable later period conformity to cause the merger and acquisition final defeat. Therefore, a merger and acquisition cases success or failure or not was already decided in the very big stratification plane by the merger and acquisition later periods conformity. Later periods conformity including strategic conformity, financial conformity, human resources conformity, cultural conformity and so on several aspects. The enterprise later period conformity each aspect has its special status and the function, but financial conformity is acting as the core and the key position role. This article from starts with the enterprise merger and acquisitions related concept through to carry on the elaboration to the financial conformity correlation theories, including financial conformity necessity, financial conformity goal, financial conformity characteristic, financial conformity principle and pattern choice. Afterward, this article proposed the financial conformity content including the financial control goal conformity, financial management systems conformity, the accounting systems conformity, the financial resources conformity, the cash flow conformity five aspects. Finally, has outlined a financial conformity flow simply. Key words：M A Integration Financial integration 一、相关的基本概念 1、企业并购 研究企业并购后财务整合问题离不开并购交易。企业并购，是兼并(Merger) 与收购(Acuqsiition)的合称。在西方，习惯于联成一个专业术语