摘要
企业并购是现代企业制度创新的一个方面。我国企业并购起步较晚,由于各种原因,在并购过程中存在着大量风险,其中又以财务风险最为突出。财务风险贯穿于整个并购活动的始终,是决定并购是否成功的重要影响因素。笔者着重从融资、支付方式和目标企业价值评估等三方面分析财务风险的形成及其影响,并对如何规避财务风险提出具体的防范措施。
Enterprise mergement or bought is one factor of modern enterprise systems innovations. Because it appeared lately in china, there are lots of risks, especial financial risks. Financial risk is a decisional factor through the course of enterprise mergement or bought. This essay analyzed formation and influence of financial risks from three aspects of capital mixture?ways of paid and value assessment of aim enterprise, and brought out measures to prevent financial risks.
出处
《北京农学院学报》
2004年第2期77-80,共4页
Journal of Beijing University of Agriculture
