当前我国企业海外并购中财务风险的分析与防范  

Analysis and Prevention of China's Overseas M & A in Financial Risk

作　　者：兰天[1] 郭有钦[1] 

机构地区：[1]南昌大学经济与管理学院,江西南昌330031

出　　处：《现代财经（天津财经大学学报）》2009年第12期82-86,共5页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：全球性的金融危机虽然为我国企业海外并购迎来了机遇,但并购风险共存,特别是财务风险的表现更加突出。本文分析了金融危机时期海外并购的驱动因素,从财务风险的成因出发,分析企业价值评估、融资和支付的风险,并结合我国企业海外并购案例,对财务风险进行了整体分析,并在此基础上提出了相应的防范策略。Although the global financial crisis has welcomed the opportunity for the Chinese Enterprise overseas merger and acquisition, but the merger and acquisition risk coexistence, financial risk＇s performance is specially more prominent. This article has analyzed the financial crisis time overseas merger and acquisition actuation factor, embarks from financial risk＇s origin, the analysis enterprise value appraisal, financing and the payment risk, and unifies the Chinese Enterprise overseas merger and acquisition case, has carried on the overall analysis to the financial risk, based on this and proposed the corresponding guard strategy.

关 键 词：我国企业 海外并购 财务风险 

分 类 号：F275[经济管理—企业管理] F271[经济管理—国民经济]