浅议企业并购中财务风险控制及防范.docVIP

浅议企业并购过程中的财务风险及防范 摘要 现代市场经济条件下，为了取得企业自身的发展，会在一定条件下进行企业规模的扩张。在企业的生产经营中，企业并购是企业扩张的重要手段之一，但是企业的并购行为不仅是企业发展的极大机遇，同时也是极大的挑战。因为在企业并购过程中，由于企业自身的原因以及市场环境原因，会面临各种各样的风险，其中财务风险是企业扩张中的最突出的风险之一。资金安全是企业正常运营的重要保证，在企业并购过程中，由于对企业现有资金的占用，会增加财务风险。本文主要通过对于企业财务风险的具体表现进行分析，并对于其具体形成原因进行探讨，从而给出具有针对性的建议和对策，以期望企业的扩张活动能够正常开展，为企业并购的有序开展提供一些借鉴意义。 关键词：企业并购 财务风险 风险规避 Introduction To The Financial Risk And Protection In The Process Of Mergers And Acquisitions Abstract Under the condition of modern market economy, in order to achieve the development of the enterprise itself, can under certain conditions for the expansion of enterprise scale. In enterprise production and operation, the enterprise merger and acquisition is one of the important means of enterprise expansion, but the enterprise ma is not only a great opportunity, the development of the enterprise is also a great challenge. Because in the process of mergers and acquisitions, due to the reason of enterprise itself and the market environment, will face various risks, including financial risk is one of the most prominent risk in enterprise expansion. Capital safety is important to ensure the normal operation of enterprises, in the process of mergers and acquisitions, as a result of the enterprise existing capital to take up, can increase the financial risk. This article mainly through to analysis the manifestation of enterprise financial risk, and carried on the discussion to its specific reasons, so as to provide targeted Suggestions and countermeasures, expecting to the expansion of enterprise activities normally, offer some reference to the orderly development of mergers and acquisitions. Keywords: Mergers and acquisitions（MA) Financial risk Risk aversion 目 录 一、绪论 1 （一）选题背景 1 （二）选题意义 1 （三）研究现状及文献综述 1 二、概念界定 2 （一）企业扩张及企业并购 2 （二）财务风险 2 三、企业风险控制的意义 2 （一）企业风险控制的含义及方法 2 （二）重要性表现 3 四、企业并购中的具体财务风险表现 3 （一）企业投资风险 3 （二）企业融资风险 4 （三）企业现金流风险 4 （四）企业并购经营风险 4 五、企业并购风险成因解析 5 （一）企业不科学决策，盲目扩张 5 （二）融资结构不合理 5 （三）企业文化力不足，消化力不足 5 （四）管理意识落后 6 （五