浅析企业并购的财务风险及控制

随着经济全球化的发展和信息技术革命的突破,在全球范围内,以多国公司为主的大型企业掀起了第五次并购浪潮。随着一个个大型并购活动的开展,相关国家的所涉及的企业组织和产业结构都受到了深远的影响。而在企业并购的过程中,企业的财务活动从开始到结束,贯穿到整个并购活动中,并且影响着企业并购的实施。随着中国经济的发展,越来越多的中国企业也迈开了自己的国内、国际的并购步伐,开始由被并购方转变成并购方。在此背景下,研究企业并购的财务风险,并提出相应的控制和防范措施显得尤为重要。

The Analysis for Financial Risk of Enterprise Merger and the Study of Control Measures

Facing with the globalization trend in economy and increasing innovation of information technology,multinational corporations turn to be more engaged in the fifth trend of mergers and acquisitions. Both business organizations and corresponding industry structures are affected by the continuous business activities in mergers and acquisitions. The financial practice is the core throughout the whole process, and it could determine the effectiveness of mergers＇ fulfillment. Increasing number of domestic companies in China had also started to involve in mergers and acquisitions locally and internationally, more importantly, they are no longer in the role of being merged, instead, they are turning into acquirers. Thus, this paper is going to study the financial risk facing by mergers and acquisitions, and further to figure out the corresponding measures in controlling and preventing those risks.