汽车行业并购财务问题研究222222.docxVIP

摘 要 近年来，世界各地并购浪潮风起云涌，尤其是在汽车行业，汽车产业是一个规模效益十分显著的产业。企业并购是资本运作的主要方式，是企业实现快速扩张的重要途径。并购流程包括制定并购战略、选择并购对象、开展尽职调查、制定并购方案、提交并购可行性报告、进行资产评估、签订并购协议、办理股权转让、进行账务处理、展开并购整合等阶段。本文针对在财务视角下汽车行业并购领域中存在的主要问题，通过理论和实际相结合的方法，分析这些问题的成因。并根据我国汽车行业的实际情况提出相应的解决对策，从而达到推动我国汽车产业通过并购做大做强的目的，对促进我国汽车产业的发展具有现实意义。 关键词： 汽车行业；企业并购；并购流程；存在问题；防范措施 Abstract In recent years, the merger wave blustery, from all over the world especially in the automotive industry, car industry is a very significant economies of scale industry. Enterprise merger and acquisition is the main mode of capital operation, is an important way of promoting the enterprises realize rapid expansion. Ma process includes making ma strategy, choose acquisition object, to carry out due diligence, work out schemes for mergers and acquisitions, merger feasibility report, assets assessment, signed a merger agreement, equity transfer, accounting treatment, such as ma integration stage. Automobile industry mergers and acquisitions under financial perspective, the author of this paper, the main problems existing in, through the method of integrating theory with practice, analyzing the cause of these problems. And according to the actual situation of our country automobile industry put forward the corresponding countermeasures, so as to promote the purpose of the auto industry in China through mergers and acquisitions become bigger and stronger, to promote the development of automobile industry in China has a realistic significance. Key words: Automotive industry；Enterprise mergers and acquisitions； Merger and acquisition process；There is a problem；Measures to prevent. 目　　录 TOC \o 1-3 \h \z \u 摘 要 I Abstract II 目　　录 3 1 绪 论 1 1.1 研究目的 1 1.2 研究意义 1 1.2 国内外研究现状 1 1.2.1 国外研究现状 1 1.2.2 国内研究现状 2 2 汽车行业并购的概述 3 2.1 并购的概述 3 2.1.1 并购的含义 3 2.1.2 并购的类型和内容 3 2.1.3 企业并购流程 4 2.2 汽车行业并购的概况 4 2.2.1 汽车行业并购的基本情况 4 2.2.2 汽车行业并购的主要形式 5 2.2.3 一企业并购产生的财务效应 5 3 汽车业并购存在的财务问题 6 3.1 信息不对称 6 3.