财务管理本科毕业论文-企业并购中的财务风险及控制推荐.docVIP

PAGE 1 企业并购中的财务风险及控制 The Enterprise Buys Medium Financial Risk and Control 摘要 并购是企业成长和扩张的重要手段，企业通过并购能够获得更多的收益，也是提高国际国内竞争力的有力手段。但同时，企业并购总会面临各种各样的风险，而所有风险最终都表现在财务方面。财务是一个企业经营状况的集中体现，财务操作和分析是并购过程的一条主线，贯穿于并购的全过程。企业并购的计划决策、交易执行和运营整合三大阶段中都存在财务风险。主要包括目标企业估值风险、融资和支付风险等，并购企业需针对不同的风险做好相应的防范。本文是对企业并购的含义、并购财务风险及其防范措施的探讨。 关键词：企业并购；财务风险；风险防范及控制 ABSTRACT Enterprise merger is an important means of growth and expansion of enterprises through mergers and acquisitions, to gain more profit, but also to improve the international competitiveness of domestic strong means. But at the same time, enterprises will face various risks, and all risk finally performance in the financial aspect. Financial management of enterprises is a concentrated expression, financial operation and analysis of M a masterstroke of the process, through the merger and acquisition process. Enterprise merger and acquisition planning, execution and operation management of three stages in the presence of both financial risk Mainly includes the objective corporation valuation risk, financing and payment risks, enterprise need a different risk to the corresponding prevention. This article is the meaning that buys to the enterprise, financial risk and its prevention measures. Key words：Enterprise merger and acquisition;Financial risk; Risk prevention and control 目 录 TOC \o 1-4 \h \z \u HYPERLINK \l _Toc250085275 前言 PAGEREF _Toc250085275 \h 1 HYPERLINK \l _Toc250085276 1 企业并购及并购中财务风险的概念 PAGEREF _Toc250085276 \h 1 HYPERLINK \l _Toc250085277 1.1 企业并购的概念 PAGEREF _Toc250085277 \h 1 HYPERLINK \l _Toc250085278 1.2 企业并购中财务风险的概念 PAGEREF _Toc250085278 \h 1 HYPERLINK \l _Toc250085279 2 企业并购中财务风险的类型 PAGEREF _Toc250085279 \h 2 HYPERLINK \l _Toc250085280 2.1 目标企业估值风险 PAGEREF _Toc250085280 \h 2 HYPERLINK \l _Toc250085281 2.1.1 评估指标体系不健全 PAGEREF _Toc250085281 \h 2 HYPERLINK \l _Toc250085282 2.1..2 服务于并购的中介组织 PAGEREF _Toc250085282 \h 2 HYPERLINK \l _Toc250085283 2.1.3 并购中政府干预太多 2 HYPERL