企业并购中财务风险与防范.docVIP

企业并购中的财务风险与防范 摘要 并购是企业自身生存和发展的重要手段之一，它的成败与否关系到一个企业的现在和未来但并购也有其巨大的财务风险　　主要有对目标企业价值的评估风险、融资风险、杠杆收购的偿债风险。要防范这些风险所采取的措施主要有：,降低杠杆收购的偿债风险。 关键词 企业并购；财务风险；防范措施 Abstract M A is their own survival and development of one of the important means that it is related to the success or failure of an enterprises present and future, but the M A has its huge financial risks. Therefore, the strengthening of M A financial risk management, mergers and acquisitions activities for improving the success rate for achieving the optimal allocation of corporate assets, and promote the improvement of the economic efficiency of enterprises, is of great practical significance.  Mergers and acquisitions of financial risk is involved as a result of mergers and acquisitions and the financial activities of the enterprises financial position or financial results of the deterioration of the uncertainty of loss. Mergers and acquisitions of financial risks are mainly on the target enterprise value assessment of risk, financing risk, liquidity risk and the risk of leveraged buyout debt. To guard against these risks by the measures taken are: to improve the quality of access to information, a reasonable value to choose assessment method, the target value; In terms of timing and quantity of funds to ensure that mergers and acquisitions made in order to reduce the financing risks; the duration of assets and liabilities in accordance with restructuring the relationship between assets and liabilities matching, through the establishment of mobility to the mobility of portfolio risk management; enhance corporate leveraged buyout target the stability of future cash flows and reduce the risk of leveraged buyout debt. Key words Mergers and acquisitions; Financial risk; Preventive measures 目录 摘要 I Abstract II 第1章 绪论 1 1.1 课题背景 1 1.2 国内外研究状况综述 1 1.3 论题的研究内容和意义 2 第2章 企业并购及企业并购财务风险概述 3 2.1 企业并购 3 2.1.1 企业并购的定义 3 2.1.2 企业并购的具体形式 3 2.1.3 企业并购的意义 4 2.2 企业并购财务风险 6 2.2.1 企业并购财务风险的界定 6 2.2.2 企业并购财务风险的特征 6 2.2.3 企业并购财务