企业并购财务风险分析及控制研究  

Research on Analysis and Control of Financial Risks of Corporate Mergers and Acquisitions

作　　者：杨敏 YANG Min(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730101,China)

机构地区：[1]兰州财经大学会计学院,甘肃兰州730101

出　　处：《商业观察》2023年第32期51-53,57,共4页BUSINESS OBSERVATION

摘　　要：随着我国经济的飞速发展,企业间的并购重组活动也越发普遍。并购作为企业寻求发展过程中的理想手段,不管是在上升期还是衰退期都可以帮助企业凝聚资源提高实力,但失败的案例却频频出现。究其原因,企业并购是一种风险较大的经营活动,一旦防范和控制不力,便会导致失败。企业并购所面临的风险有定价风险、融资风险、支付风险、资本结构偏离风险,等等。但无论是哪种风险,都是通过并购成本最终影响到并购的财务风险。基于此,文章分析了企业并购财务风险^([1])发生的原因,并针对当前存在的各种风险提出相应的解决方案,使其能在社会经济中健康快速发展。With the rapid development of China's economy,M&A and restructuring activities between enterprises are becoming more and more common.As an ideal means for companies seeking to grow,M&A can help companies gather resources to improve their strength,whether on the way up or the way down,but failures are frequent.Because M&A is arisky business activity.It will lead to a failure ifit is not properly prevented and controlled.The risks faced by corporate M&A are pricing risk,financing risk,payment risk,capital structure deviation risk,etc.However,either risk ultimately affects the financial risk of M&A through mergers and acquisitions costs.Based on this,this paper analyzes the causes of the occurrence of financial risks in corporate mergers and acquisitions and proposes corresponding solutions to the current various risks.So they can develop healthily and rapidly in the social economy.

关 键 词：企业并购 财务风险 控制策略 

分 类 号：F49[经济管理—产业经济]