Xc06520122-陈金芬-企业并购中财务整合存在的问题研究解说.doc

科技与艺术学院 2010届本科毕业论文 题 目 企业并购中财务整合存在的问题研究 系 经管系 专 业 会计学专业 姓 名 陈金芬 指导老师 杨隽萍 班 级 06会计（1）班学 号 X 二O一O 年 四 月 十九 日 浙 江 理 工 大 学 科 技 与 艺 术 学 院 毕业论文诚信声明 我谨在此保证：本人所写的毕业论文，凡引用他人的研究成果均已在参考文献或注释中列出。论文主体均由本人独立完成，没有抄袭、剽窃他人已经发表或未发表的研究成果行为。如出现以上违反知识产权的情况，本人愿意承担相应的责任。 声明人（签名）： 年 月 日 摘 要 在激烈的市场竞争中，企业只有不断地发展壮大，才能求得自身的生存。企业发展壮大的途径一般有两条：一是靠企业内部资本的积累，实现渐进式的成长；二是通过企业并购，迅速扩展资本规模重大的并购案例此起彼伏，高潮迭起，且有愈演愈热之势。In the fierce market competition, enterprise which only develop and grow stronger，can find their own way to survive.There are generally two ways to get the development and growth for enterprises: first, depend on the accumulation of capital by enterprise themselves to achieve incremental growth; Second, through mergers and acquisitions to expand the capital scale rapidly. Although the case of major mergers and acquisitions take place one after another, and tend to be more and more hot. However, under todays raging financial crisis, it is ovbious that M A is not so easy.There are several failure acquisitions in recent years, the reasons for failure are multicomponent, but one of the factors is that it has a relationship with the financial integration. This paper will based on the related articles , Prevention at problems existing in the Financial Integration in M A level, Through the analysis of the contents and characteristics in the integration of M A , analyse the necessity and the Situation of Study for financial integration . And further analyses the problems of Financial Integration in overall planning as well as in nuts and bolts . Pay great attention to the problems of financial integration in the settings of financial institutions ,financial management system, integration of assets and liabilities and so on. Finally, combine with the relevant theories and issue analyses as mentioned above , Propose measures to solve the problem of financial integration