摘要
在对企业的并购、整合、财务风险定义基础上,把企业并购整合期内的财务风险分为外因性财务风险和内因性财务风险,外因性财务风险又分为具体环境风险和宏观环境风险,内因性财务风险又分为财务组织机制风险、理财风险、财务行为人风险,并探究了各种财务风险的成因。
The paper describes and defines the meaning of enterprise merger and acquisition, conformity as well as financial risk, and it also analyzes the types and reasons for the financial risk met by the M&.A enterprise in time of conformity , including the financial risk of external cause and the financial risk of internal cause , such as risk of financial organization, risk of financial management and risk of financial people.
出处
《河北科技大学学报(社会科学版)》
2001年第2期36-40,共5页
Journal of Hebei University of Science and Technology:Social Sciences
基金
国家自然科学基金(批准号:79570053)资助课题
关键词
并购
整合管理
财务风险
merger and acquisition
conformity
financial risk