摘要
首先对企业并购中存在的对目标企业定价、并购融资、并购价值支付及在并购后对于目标企业的财务整合风险等财务风险进行了概述,在此基础上提出了企业并购决策中财务风险评价指标体系,然后构建了企业并购中财务风险评价的二级模糊综合评价模型。最后对运用一案例对财务风险评价模型进行了实证研究,验证了模型的可行性。
This paper first introduces financial risks existing in the merger and acquisition like the target enterprise pricing, merger financing, value payment and so on. Then, it puts forward the financial risk appraisal index system in merger and acquisition decision, and establishes the secondary fuzzy integrated evaluation model in financial risk appraisal on merger and acquisition. A case is conducted to testify the feasibility of the financial risk appraisal model.
出处
《财务与金融》
北大核心
2011年第3期46-49,共4页
Accounting and Finance
基金
湖南省教育厅教研教改基金课题(湘教通[2009]321号)
湖南省科技厅软科学立项资助课题(项目编号:2009ZK3116)
关键词
并购
财务风险
二级模糊综合评价模型
目标企业
Merger and Acquisition
Financial Risk
Secondary Fuzzy Integrated Evaluation Model
Target Enterprise
