试析外资并购的主要风险及其规避详解.doc

XXXXXXXXXXXX 本 科 生 毕 业 论 文 论文题目： 试析外资并购的主要风险 及其规避 学 院： 年 级： 专 业： 会计学 姓 名： 学 号： 指导教师： 2014 年 9月25日 摘要 在经济全球化背景下，跨国公司以强化市场地位、降低成本、提高效率和优化资源配置为目的的跨国并购活动异常活跃、高潮迭起。并购已成为全球外商直接投资的主要方式。20世纪90年代以来，外资通过并购方式进入中国已成为其对华直接投资的一个重要趋势。2001年12月，中国成为世界贸易组织的正式成员，承诺对外资的投资领域逐步放宽，同时国有企业改革也为外资并购提供了更多的目标企业。近些年，外资并购中国企业的势头也越来越猛。外资并购给我国带来了诸多正面效应，如提供新的资金来源、推进技术进步和产业升级等。但同时，外资并购的根本动机是追逐利润和产业控制，而且还存在着市场、知识产权、专利以及技术路径的竞争，这些都影响着中国经济的发展方向，必然带来负面效应。本文介绍了外资并购的概念和类型，着重介绍了外资并购带来的风险及其应对措施。 关键词 外资并购；国家经济安全；对策 Abstract In the context of economic globalization, multinational corporations to strengthen the market position, reduce costs, improve efficiency and optimize resource allocation for the purpose of cross-border M A activities flourish climax after another. M A has become the worlds main form of foreign direct investment. Since the 20th century, 90s, foreign mergers and acquisitions to enter China through its direct investment in China has become an important trend. December 2001, China became a full member of the World Trade Organization, committed to the gradual relaxation of foreign investment, while state-owned enterprise reform, foreign mergers and acquisitions also provide more targets enterprises. In recent years, the momentum of foreign acquisitions of Chinese enterprises has become increasingly fierce. Foreign M A to bring a lot of positive effects, such as providing new sources of funding, promote technological progress and industrial upgrading. But at the same time, foreign capital is the fundamental motivation for pursuit of profit and industrial control, but there is still a market, intellectual property, competition, patents and technology paths, which are affecting the direction of Chinas economic development will inevitably have a negative effect. This paper introduces the concept and types of foreign mergers and acquisitions, focusing on the risks of foreign acquisitions and response measures. Keywords foreign capital MA；ati