《基于财务视角的浙报传媒并购案例分析》-毕业论文（设计）.docVIP

PAGE PAGE IV 本科毕业论文 ( 2014 届 ) 题 目： 基于财务视角的浙报传媒并购案例分析 分 院： 会计分院 专 业： 会计学 班 级： 10会计学本2 姓 名： 学 号： 10309013202 指导老师： 完成时间： 2014年04月 温州大学城市学院本科毕业论文 PAGE I 基于财务视角的浙报传媒并购案例分析 Based on the financial perspective of zhejiang newspaper media merger cases analysis 学生姓名 英文姓名 Yingfang Cai 导师姓名 英文姓名 Maochao Wang 摘要：受国际金融危机快速蔓延和世界经济增长明显减速的影响，加上目前我国经济尚未解决的深层次矛盾和问题，我国经济生活中运行中的困难增加，经济下行压力加大，企业经营困难增多。在此背景下，我国经济面临着前所未有的挑战和机遇，行业调整、企业洗牌在全球范围内展开，中国企业并购活动日趋活跃。本文以浙报传媒股份有限公司收购盛大旗下的两家游戏子公司为研究对象，选取其并购前后的财务报告，采用定性分析和定量分析相结合的方法，对并购给公司带来的财务影响进行了分析，分析发现浙报传媒面临营业收入风险、成本费用风险和应收账款风险等财务风险，基于结论，本文提出了相应的建议和措施。 关键词：浙报传媒；并购；财务分析；财务风险； Abstract：Rapid spread by the international financial crisis and world economic growth slowed sharply, and at present, Chinas economy has not yet solve the deep-seated contradictions and problems, the difficulty in operation of the economic life of increase, economic downward pressure increase, more difficulty of enterprise management. In this background, our countrys economy is facing unprecedented challenges and opportunities, industry adjustment and enterprise reshuffle globally, Chinese enterprise merger and acquisition activity has become increasingly active. This paper takes zhejiang newspaper media co., LTD. Buy shandas two games unit as the research object, the selection of its financial report before and after the merger, adopt the method of combining qualitative analysis and quantitative analysis, to bring to the companys financial impact is analyzed, the analysis found zhejiang newspaper media revenue risks, cost, risk and risk of accounts receivable and other financial analysis, based on the conclusion, this paper puts forward the corresponding Suggestions and measures. Key Words：Zhejiang newspaper media; merger and acquisition; financial analysis; financial risk; 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc386463476 关键词 PAGEREF _Toc386463476 \h II HYPERLINK \l _Toc386463477 Abstract PAGEREF _Toc386463477 \h II HYPERLINK \l _Toc38646