并购企业整合期财务风险的种类和成因  

The Types and Reasons for Financial Risk for M&A Enterprise in Conformity Period

作　　者：阎军[1] 赵建华[1] 高凤彦[1] 佘廉[2] 

机构地区：[1]河北科技大学,河北石家庄050018 [2]武汉理工大学,湖北武汉430063

出　　处：《河北科技大学学报（社会科学版）》2001年第2期36-40,共5页Journal of Hebei University of Science and Technology:Social Sciences

基　　金：国家自然科学基金(批准号:79570053)资助课题

摘　　要：在对企业的并购、整合、财务风险定义基础上,把企业并购整合期内的财务风险分为外因性财务风险和内因性财务风险,外因性财务风险又分为具体环境风险和宏观环境风险,内因性财务风险又分为财务组织机制风险、理财风险、财务行为人风险,并探究了各种财务风险的成因。The paper describes and defines the meaning of enterprise merger and acquisition, conformity as well as financial risk, and it also analyzes the types and reasons for the financial risk met by the M&.A enterprise in time of conformity , including the financial risk of external cause and the financial risk of internal cause , such as risk of financial organization, risk of financial management and risk of financial people.

关 键 词：并购 整合管理 财务风险 

分 类 号：C55[社会学]