毕业设计（论文）-企业并购的财务风险管理研究.docVIP

毕 业 论 文 题 目 企业并购的财务风险管理研究 学　　院 商学院 专 业 国际经济与贸易 （中美合作） 年 级 学 号 44 姓 名 导 师 定稿日期：2014年1月4日 摘 要 21世纪以来，我国企业并购重组的现象越来越普及。无论这家企业有多大有多小，企业为了更新技术、扩大规模、调整产业结构，企业并购活动随处可见，在商业活动中起着至关重要的作用。每天都有很多公司被别人收购，或者很多公司去吸收别的公司，有强势和强势的联合，有大鱼吃小鱼，甚至还有弱肉强食，也有互补求存，形式各种各样，但是其本质就是要通过并购手段来获取资源配置和提升资本。但同时，企业的并购处处隐藏着风险，面临较大的就是财务风险，甚至有可能引来财务危机，这些都是不可避免的。因此重视财务风险的控制和管理是企业不容忽视的迫切问题。 本文在相关理论与文献研究的基础上，首先结合国内外研究状况，对企业并购财务风险的基本概念进行了界定，分析我国企业并购的特征与现状，由此对这些现状总结出并购引发的财务风险的问题，并结合案例分析财务风险问题，最后对企业并购的财务风险控制和防范措施方面提出建议。 关键词：企业并购,财务风险,风险控制,防范措施 Abstract From the 21st century, the phenomenon of enterprises’ mergers and acquisitions is more and more popular throughout our country. Although the enterprises are big or small，as their technology is renewal and the scale of the enterprises is enlarging and the structure is adjusted，the activities of mergers and acquisitions like a rising wind and scudding clouds are general. They play an important role in commercial activities. Many companies acquired by others or absorb other companies. The strong companies unite with strong companies ，and there are some strong companies bullying the weak company. There even has the law of jungle. And they also survive in complement with each other. There are all kinds of varieties every day. So many acquisitions and reorganizations happen is to acquire the distribution of resource and improve their capacities. But at the same time, enterprises’ mergers and acquisitions hide the risks everywhere. Facing the financial risk is one of the most important problems，and they even attract the financial crisis. These problems are inescapable. Therefore the enterprises attaching great importance to the control and management the financial risk is the urgent problem that we should not ignore. On the basis of relevant theory and literature，combine the research status at home and ab