国企并购民企后的财务整合风险分析及其对策  

Financial Integration Risk Analysis and Countermeasures of State Owned Enterprises Acquiring Private Enterprises

作　　者：尹星慧 YIN Xing-hui(Jiangsu Railway Development Co.,Ltd.,Nanjing,Jiangsu 211815)

机构地区：[1]江苏省铁路发展股份有限公司,江苏南京211815

出　　处：《江苏商论》2024年第10期96-99,共4页Jiangsu Commercial Forum

摘　　要：国有企业聚焦主责主业,开展并购重组,延伸和完善产业链供应链,做强做优做大是维护宏观经济安全稳定的重要举措。理论和实践均表明,并购重组后的财务整合风险防范问题非常重要,关系并购后企业经营绩效和市场竞争力,尤其是国有企业并购民营企业。本文基于A公司并购X公司的财务尽职调查报告,深入揭示国企并购民企面临的财务整合风险,提前谋划部署,给出相应的对策,为并购成功后的财务整合提供思路。State owned enterprises focus on their main responsibilities and businesses,carry out mergers and acquisitions,extend and improve their industrial and supply chains,and become stronger,better,and larger,which are important measures to maintain macroeconomic security and stability.Both theory and practice have shown that the risk prevention of financial integration after mergers and acquisitions is very important,which is related to the operational performance and market competitiveness of enterprises after mergers and acquisitions,especially state-owned enterprises acquiring private enterprises.This article is based on the financial due diligence report of A company's acquisition of X company,which deeply reveals the financial integration risks faced by state-owned enterprises in mergers and acquisitions of private enterprises,plans and deploys in advance,and provides corresponding countermeasures,providing ideas for financial integration after successful mergers and acquisitions.

关 键 词：国有企业 并购 财务整合 

分 类 号：F23[经济管理—会计学]