上市公司并购重组的财务风险  

Financial Risks in Mergers and Acquisitions and Restructuring of Listed Companies

作　　者：宛毅男 Yinan Wan(East China Jiaotong University,Nanchang,Jiangxi 330000)

机构地区：[1]华东交通大学,江西省南昌市330000

出　　处：《管理科学与研究(中英文版)》2025年第2期38-42,共5页Management Science and Research

摘　　要：并购重组是资本市场的一个重要组成部分,它对促进经济发展,推动产业结构的升级与优化具有积极的意义,但同时也存在着难以回避的风险。随着我国市场经济的不断发展,我国上市公司的并购重组活动也日趋频繁,如何在并购过程中对风险进行有效地预防与控制是保证企业并购重组顺利开展的重要保证。本文分析了上市公司在并购重组中预防财务风险的必要性,基于当前的市场环境列出了可能面临的财务风险,并对相关问题提供了解决措施。Merger and acquisition is an important part of capital market,which has a positive significance to promote economic development and promote the upgrading and optimization of industrial structure,but at the same time,there are unavoidable risks.With the continuous development of China's market economy,mergers and acquisitions of listed companies in our country are becoming more and more frequent.How to effectively prevent and control risks in the process of mergers and acquisitions is an important guarantee to ensure the smooth development of mergers and acquisitions.This paper analyzes the necessity of preventing financial risks in the merger and reorganization of listed companies,lists the possible financial risks based on the current market environment,and provides solutions to related problems.

关 键 词：上市公司 并购重组 财务风险 防范 控制 

分 类 号：F27[经济管理—企业管理]