乳业企业海外并购的财务风险研究--基于光明集团并购以色列Tnuva案例.docVIP

第 PAGE 20 页 共 NUMPAGES 20 页 乳业企业海外并购的财务风险研究 基于光明集团并购以色列Tnuva案例 摘要 在世界经济飞速发展和一体化进程加快的背景下，选择海外并购的中国企业逐渐增加。进行海外并购可以帮助企业开拓海外市场、学习领先技术、缩减成本、丰富产品结构等，从而成为公司发展和成长的关键节点以及做大做强的重要途径。经过三十多年的发展，海外华人公司取得了骄人的成绩。但是企业往往会忽视海外并购风险的存在，最大风险是财务风险。如果不采取适当的防控措施，并购将受到影响导致并购失败。因此，本文介绍了光明集团并购以色列Tnuva案例，进一步研究海外并购中的财务风险和防控措施，为乳业企业今后海外并购提供一定参考。 关键词：光明集团；海外并购；财务风险；防控措施 Research on the Financial Risk of Overseas Mergers and Acquisitions of Dairy Enterprises based on the case of Bright Food(group)s acquisition of Israel Tnuva ABSTRACT In the context of rapid development of the global economy and acceleration of the integration process, more and more Chinese companies are choosing overseas mergers and acquisitions. Overseas M A can help companies explore overseas markets, learn leading technologies, reduce costs, enrich product structures, etc., thus becoming a major node for company development and growth and an important way to become bigger and stronger. After over 30 years of development, overseas Chinese companies have achieved good results. However, companies often ignore the existence of risks in overseas M A. The biggest risk is financial risk. If proper prevention and control measures are not taken, the merger will be affected and the merger will fail. Therefore, this article presents the case of Bright Groups acquisition of Tnuva in Israel, also examines the financial risks and prevention and control measures in overseas mergers and acquisitions, and provides a certain reference for future overseas M A of dairy companies. Key Words：Bright Food(group); Overseas mergers and acquisitions; The financial risks; Prevention and control measures 目 录 TOC \o 1-3 \h \u 20440 第1章 绪论 5 4081 1.1 研究背景 5 8555 1.2 研究意义 5 8027 1.2.1 理论意义 5 22369 1.2.2 现实意义 6 32505 1.3 国内外研究现状 6 10661 1.3.1 国外研究现状 6 21494 1.3.2 国内研究现状 6 27126 1.3.3 文献评述 7 27981 1.4 研究内容与框架 7 18102 1.5 研究方法 8 13793 第2章 企业海外并购财务风险的理论基础 9 17691 2.1 海外并购 9 21612 2.2 海外并购财务风险分类 9 13805 2.2.1 准备阶段财务风险 9 20414