企业并购重组的财务分析论文.doc

摘要 近年来，我国企业、资产重组热潮，企业并购的迅速发展对理论研究提出了更为挑战企业与重组一项重大投资行为，期间涉及大量财务决策活动，日常生活中其他经营活动相比影响更大。因此企业并购中是否正确，财务方案是否恰当，决定了并购行动的成败和企业发展前景的好坏，这是本选题的现实意义所在。本文企业并购与重组的基础之上，并购过程这一主线并购与重组的问题，并购企业调查财务问题、并购中期融资财务管理问题、并购后期整合财务问题在有关问题的探讨上，文章进行了定性的分析，而且还了相应评价指标与评价模型，引入案例研究，已验证所得出的理论与方法的。 ：企业并购方式评价状况结构 Abstract In recent years, our country enterprise mergers and acquisitions, asset restructuring of the boom blustery, the rapid development of the enterprise merger and acquisition of theories put forward more severe challenges. Enterprise merger and reorganization is a major strategic investment behavior, involving a large number of financial decision-making activities, during compared with other business activities in the daily life influence is greater. Therefore, the enterprise mergers and acquisitions in the financial decision-making is correct, proper financial plan, deciding the success or failure of ma action and enterprise development prospects of good or bad, this is the real meaning of this article selected topic. This paper to investigate the causes of enterprise mergers and acquisitions and restructuring, based on the background, through the merger process analysis of mergers and acquisitions and restructuring of financial problems, namely the prophase investigation financial issues, mergers and acquisitions mergers and acquisitions enterprise financial management problems, mergers and acquisitions in the late middle financing integration of financial problems. On to the related question discussion, the article not only has carried on the qualitative analysis, but also established the corresponding evaluation index and evaluation model, the introduction of case study, and verified the applicability of the theory and method of. Key worlds: Mergers and acquisitions financial management trade value evaluation financial capital structure 1.企业并购与重组的概述并购与重组的原因与背景 19，随着西方资本主义经济的快速发展，公司的活动日益活跃为例，从末至今，美国先后发生五次较大规模的公司并购浪潮0世纪90年代以后，全球公司并购规模更加庞大，仅全球并购金额就达到。在市场下，公司已成为公司扩张的重要方式，由于其扩张速度远远超