摘要
并购成为许多企业扩大规模、提高竞争力的重要途径,而财务风险又是影响并购成败的重要因素。本文首先对并购的财务风险进行了界定,并从并购企业自身、目标企业、并购融资方案、并购后的整合等几个角度探讨财务风险的成因,针对成因提出了具体的风险管理对策。
Merger and Acquisition(M&A) has become an important way for many enterprises to extend their scales and increase their competitiveness.The financial risks are important factors which have decisive influence on M&A.This paper gives a definition of the financial risks in M&A first.Then a research is made on the causes of risks from a few angles such as,the M&A enterprise itself,target enterprise,M&A financing plan and post-merger integration.According to the origin of formation,this paper puts forward some specific management solutions.
出处
《湖南商学院学报》
2007年第1期91-93,共3页
Journal of Hunan Business College
关键词
并购
财务风险
风险管理
M&A
financial risk
risk management