会计论文 汽车行业并购的财务问题研究.docVIP

汽车行业并购的财务问题研究 The Finance Problem Research that the Automobile Profession Mergers and Acquisitions 摘要 ；This text aim at a car professions merger under the finance angle of view in the realm existence of key problem, such as target car the price of the business enterprise assurance problem, car profession merger the margin cost lead big of problem, merger behind of finance integration problem etc..Adoption from macro view commence, from whole set out, theories with actual combine together of method, analysis these problem of become because of.Combine according to our country car profession of actual the circumstance put forward to be applicable to car profession of quotation method and merger way, after aiming at car profession a merger of finance integration problem also difference from the finance target, organization organization, system and remediable measure everywhere the noodles carried on analysis and research.Attain the car industry of the push our country to pass merger to do thus big do a strong purpose, to promote our country car industry of development have reality meaning. Keywords：Automobile profession;Mergers and Acquisitions;Finance problem;Finance integrate 目录摘 要 I Abstract II 1 绪 论 1 1.1 研究的目的和意义 1 1.1.1 研究目的 1 1.1.2 研究意义 1 1.2 国内外研究现状 1 1.2.1 国外研究现状 1 1.2.2 国内研究现状 2 2 汽车行业并购的概述 4 2.1 并购的概述 4 2.1.1 并购的含义 4 2.1.2 并购的类型和内容 4 2.1.3 并购的特征 4 2.2 汽车行业并购的概况 6 2.2.1 汽车行业并购的基本情况 6 2.2.2 汽车行业并购的基本特征 7 2.2.3 汽车行业并购的动因 9 3 汽车业并购存在的财务问题及成因 11 3.1 汽车行业并购中存在的财务问题 11 3.1.1 目标汽车企业价值评估不准确 11 3.1.2 汽车行业并购融资成本过大 11 3.1.3 汽车业并购后通常达不到预期的财务目标 12 3.2 汽车行业并购财务问题的成因 12 3.2.1 汽车行业信息极不对称 12 3.2.2 没有合理安排融资资金 12 3.2.3 并购后的财务整合不当 13 4 汽车行业财务问题的防范措施 14 4.1 改善信息不对称状况 14 4.1.1 对目标汽车企业进行全面的分析调查 14 4.1.2 选择适合汽车行业的估价方法 14 4.2 合理降低融资成本 15 4.2.1 灵活选择并购方式 15 4.2.2 合理安排资金使用 16 4.2.3 运用裁员的方式削减成本 16 4.3 做好并购后的财务整合工作 16 4.3.1 财务管理目标的整合 16 4.3.2 财务组织机构的整合 17 4.3.3 财务制度的整合 17 4.3.4 制定整合失败的补救措施 18 5 一汽集团并购天汽集团案例分析 19 5.1