民营企业并购国有困难企业的财务风险及对策  

Financial Risk and Countermeasures for Private Enterprises to Merge State-owned Difficult Enterprises

作　　者：曾莉[1] 干胜道[1] 

机构地区：[1]四川大学工商管理学院,成都610064

出　　处：《山东工商学院学报》2005年第6期64-66,共3页Journal of Shandong Technology and Business University

基　　金：国家自然科学基金(70202004)

摘　　要：民营企业在并购国有困难企业的过程中,面临着以下财务风险:财力不足;信息不对称;非理智财务决策;系统风险。认为民营企业应通过以下措施和方法将财务风险消除在各个环节中,从而实现并购成功:结合企业实际,选用适合自身发展的参与方式;多方收集信息,化“信息不对称”为“信息对称”;优化决策程序,充分利用中介机构;妥善处理好与政府的关系。During merging with state-owned difficult enterprises, private enterprises faced with the following financial risk： insufficient finance, information asymmetry, unreasonable financial decision and the credit risk of government. To achieve successful mergers , possible problems and financial risks are analyzed and some countermeasures are suggested, which are intended to hedge the financial risks at all links, according to the practice of enterprises, choosing the participation way to accord with self-development, gathering information from all sides, changing “information asymmetry” into “information symmetry”, optimizing decisive procedure, fully using medium organization, well arranging the relationship with the government.

关 键 词：民营企业 并购 信息不对称 财务风险 

分 类 号：F275[经济管理—企业管理] F279.21[经济管理—国民经济]