企业重组与并购的财务管控论析

Financial Management and Control of Corporate Restructuring and Mergers

随着企业并购全球化浪潮的推进,中国企业并购亦愈演愈烈,并购已成为中国经济生活中的一种时尚。但是,在企业重组与并购过程中会涉及到许多财务问题,如果企业不能有效地解决这些财务问题,可能出现支付过高的价款、融资难、缺乏高效快捷的支付渠道等问题,而这些问题都会制约重组与并购活动的进行。因此,财务问题的解决是企业重组与并购成功的关键,是实现资本收益最大化,社会资源配置最优化的根本保证。

With the advance of global mergers and acquisitions,Chinese enterprises has intensified this trend.However,corporate restructuring and mergers and acquisitions will involve a lot of financial problems.If the company can not effectively solve these problems,it may face overpay price,financing difficulties,the lack of effective and efficient payment channels etc.These issues will constraint restructuring and merger activities.Accordingly,the financial problem is the key to successful corporate restructuring and mergers,to achieve maximized capital gains,the fundamental guarantee of social resources allocation.