企业并购重组中的财务审计风险及控制策略研究  

Study on financial audit risk and control strategy in enterprise merger and reorganization

作　　者：谭哲 Tan Zhe(Beijing Xinghua Accounting Firm(Special General Partnership),Beijing,100029)

机构地区：[1]北京兴华会计师事务所(特殊普通合伙),北京100029

出　　处：《市场周刊》2025年第10期136-139,共4页Market Weekly

摘　　要：在当前快速变化的商业环境中,企业并购重组作为资源配置与战略调整的重要手段,日益成为市场经济发展的焦点议题。企业并购重组作为战略举措,面临复杂风险,财务审计至关重要。文章深入探究企业并购重组中的财务审计风险,通过分析信息、财务、法律法规及内部审计风险,提出控制策略,以有效降低风险,确保企业并购顺利进行及预期效益达成。研究结论认为,科学合理的风险控制策略是企业并购重组成功的关键,有助于维护投资者利益,促进资本市场健康发展。In the current rapidly changing business environment,enterprise merger and reorganization,as an important means of resource allocation and strategic adjustment,has increasingly become the focus of the development of market economy.As a strategic measure,enterprise merger and reorganization face complex risks,and financial audit is very important.This paper deeply explores the financial audit risks in enterprise merger and reorganization,and proposes control strategies by analyzing the risks of information,finance,laws and regulations and internal audit,so as to effectively reduce the risks,ensure the smooth progress of enterprise merger and reorganization and achieve the expected benefits.The conclusion is that scientific and reasonable risk control strategy is the key to the success of enterprise merger and reorganization,which is helpful to safeguard the interests of investors and promote the healthy development of capital market.

关 键 词：企业并购重组 财务审计风险 控制策略 

分 类 号：F239.45[经济管理—会计学]