企业并购财务风险的分析与防范  

The Analysis and Defense of Financial Risks in Enterprise Merger and Acquisition

作　　者：孙瑞娟[1] 英艳华[1] 

机构地区：[1]山东经济学院会计学院,山东济南250014

出　　处：《技术与创新管理》2010年第1期73-75,79,共4页Technology and Innovation Management

摘　　要：并购因其能够为企业带来诸如规模经济、资源配置、组合协同等效应而为当今世界各国企业所追逐。企业并购财务风险是由于并购定价、融资、支付等各项财务决策所引起的,是企业并购成功与否的重要影响因素。通过对企业并购财务风险的界定,剖析了企业并购财务风险的来源,对企业并购财务风险的控制与防范提出了建议,以期降低并购风险,提高企业并购活动的成功率。As a kind of enterprise actions, M＆A is favored by nations in the world because it can bring the enterprise with kinds of domino effects such as economy scale, resources deploy, combination coordination. The financial risks of enterprises＇merging refer to the worsen of financial situation of enterprises caused by financial activity, being an important influential factor on whether the enterprises＇merging will be a success or not. From the meaning of financial risks arising from enterprise M＆A, the author analyzes the source of financial risks, puts forward a suggestion to the enterprises. The final result is that enterprise management has to make a careful analysis of financial risks and to take effective preventive measures in the course of enterprise M＆A.

关 键 词：企业并购 财务风险 风险防范 

分 类 号：F276.7[经济管理—企业管理]