企业并购中的财务风险问题研究-以唐山钢铁股份有限公司为例.docxVIP

PAGE 1 PAGE 1 PAGE 1 摘 要 伴随着我国企业改革的不断深入，社会主义市场经济不断的完善，各行各业为了提高自身的核心竞争能力，纷纷选用了并购这一重要手段。目前我国企业并购的形势多种多样，并购的规模也越来越大，企业并购逐渐形成一种新浪潮，受到企业的青睐。通过并购，企业可以实现资源优化配置、提高产能效率、提高行业竞争力等。企业并购在带来诸多利益的同时也随之会带来不容小觑的风险，在我国企业并购的失败率高达43%至55%之间。因此，我们应更加重视贯穿在企业并购和重组活动中且存在率高的财务风险问题，其次运用科学合理并符合自身实际情况的方法对此次并购过程进行深刻剖析，最后制定好相应对策以便更好地推动并购的实施，带来更多的收益，更好地实现企业效益。 文章首先从企业在并购活动中普遍遇到的财务风险进行梳理，其次对其成因和防范措施进行分析，最后，以唐钢股份并购案为例，希望通过对唐钢股份并购案财务风险问题的研究，可以为调整我国企业内部结构、优化资源配置、提高产能效率、提高并购率，奠定基础。 关键词： 企业并购；财务风险；防范对策 Abstract With the deepening of enterprise reform and the continuous improvement of socialist market economy in China, Mergers and Acquisitions have been chosen by all walks of life in order to improve their core competitiveness. Mergers and Acquisitions of enterprises have gradually formed a new wave, which is favored by enterprises. Through Mergers and Acquisitions, enterprises can optimize the allocation of resources, improve production efficiency, and improve the competitiveness of the industry. Mergers and Acquisitions bring many benefits, but also bring risks. In China, the failure rate of Mergers and Acquisitions is as high as 43% to 55%. Therefore, we should pay more attention to the financial risk in Mergers and Acquisitions .Secondly, we should make a deep analysis of the process of Mergers and Acquisitions by using scientific and reasonable methods in accordance with our own actual situation. Finally, we should formulate appropriate countermeasures to better promote the implementation of Mergers and Acquisitions, bring more benefits and better realize the benefits of enterprises. Firstly, this paper combs the financial risks commonly encountered by enterprises in Mergers and Acquisitions activities, then analyses the causes and preventive measures. Finally, taking Tangshan Iron and Steel Co. Mergers and Acquisitions as an example, it is hoped that through the study of the financial risks in Tangshan Iron and Steel Co. Mergers and Acquisitions cases, it can lay a foundation for adjustin