互联网视频企业并购的财务风险分析 ——以优酷并购土豆为案例-财务管理-财务风险-毕业论文.docxVIP

摘 要 近年来，信息技术蓬勃发展，互联网企业高速发展，成为我国的主力行业。并购随着互联网行业的成型成为发展趋向之一，企业为谋求长远、多元化发展或在激烈的市场竞争中占得优势，纷纷选择并购。并购能给企业带来生机与发展前景，使企业在市场竞争中取得优势、扩大业务，全方位发展；并购同时带来风险，能使企业遭受损失，导致并购效果差甚至失败。企业应当在并购中准确识别分析风险，防范控制风险，发挥并购协同效应，使并购带来预期甚至更好的效果。 本文选用优酷并购土豆的案例，采用案例研究法等分析互联网视频企业并购风险与控制措施。在研究过程中，综合行业背景，运用国内外学者的研究成果与并购的理论，结合双方财报进行分析。先比较并购前后的优劣，分析并购后的协同效果；再将并购过程分阶段，分析前、中、后期的风险，讨论双方采取的风险控制措施是否到位与能否发挥作用；最后总结防范互联网视频企业并购财务风险的对策，分别对前期的战略风险与信息不对称风险，中期的财务风险、竞争风险与政策与法律风险，后期的人力、文化、经营整合风险进行分析并总结，提出相应的防范与控制风险的对策。 关键词：并购，互联网企业，并购风险，风险分析，风险控制 注：本论文题目通过查阅与专业相关的资料及文献，并根据自己所学的专业知识以及与导师进行讨论确定论文题目。 Abstract In recent years, information technology is highly developed, internet-technology-related-industries make advanced achievement simultaneously and have become the main industry in China. With the formation of this industry, enterprises are involved in mergers and acquisitions for the purpose of seeking better and longer-term diversified development or gaining a place in the fierce market competition. Mergers and acquisitions can bring vitality and development prospects to enterprises, which allow them to be able to gain advantages in the market competition, to receive a more competitive market share, and to expand their own business to grow into industry giants. However, risks accompanied by mergers and acquisitions cannot be ignored. They may cause losses to the company, lead unfavorable mergers and acquisitions results and even increase the possibility of mergers and acquisitions failure. In the mergers and acquisitions, enterprises should be responsible to identify and analyze risks in the meantime to avoid and control them. Additionally, the synergistic effect between the two parties of mergers and acquisitions should play a role to achieve a better mergers and acquisitions result than expected. This paper mainly studies the case of Youkus acquisition of iTudou, to analyze mergers and acquisitions risks of internet video companies and their risk control measures by case research method and etc.During the researc