企业购并中的财务问题探析

Analysis on the Financial Problems of Merger and Acquisition of Enterprises

上个世纪80年代美国曾经出现所谓的"购并风",在90年代形成愈演愈烈之势。近年来,随着我国社会主义市场经济体制的逐步发展和加入世界贸易组织,我国企业购并现象日益突出。对于企业购并中政府过分干预的问题,应实行政企分离,明确产权;对于企业购并中的财务风险,企业应积极应对并寻找解决之道;对于购并后的整合,企业应予以重视。

Been in the 80s of the last century,the United States had the so-called ＂M Wind＂ getting worse in the 1990s.In recent years,with the gradual development of China＇s socialist market economic system and joining in the World Trade Organization,China＇s M A phenomenon increasingly prominent.Problems for corporate mergers and acquisitions in excessive intervention by the Government,should be the implementation of the government and enterprises separation,clear property rights;corporate mergers and acquisitions in the financial risks,the enterprises should actively respond and find solutions;after merger integration,enterprises should take it seriously.