摘要
随着我国经济的高速发展,并购已经成为当前企业实现快速扩张、增强自身竞争力的一种策略,对于企业并购的相关研究也成为财务管理的一个重要内容。从以前很多的并购案例来看,由于有些企业忽视了并购的财务风险而最终导致失败。因此,对并购中财务风险的分析和管理有着重大的现实意义。本文通过对近年来我国企业并购的各项统计数据进行分析,阐述企业并购中财务风险的各种形成因素,并提出了相应控制财务风险的政策建议。
In recent years, with the rapid economic development, mergers and acquisitions have become a strategy of rapid expansion and competitiveness improvement of modern enterprises. Researches related to mergers and acquisitions have also become an important part of financial management. From the previous situations, many enterprises failed due to neglecting financial risks of mergers and acquisitions. Therefore, strengthening the analysis and management of financial risks in mergers and acqui- sitions is of great significance. According to statistical data of mergers and acquisitions in recent years, the article expounds the characteristics of mergers and acquisitions and the formation of financial risks and puts forward the suggestions of con- trolling financial risks.
出处
《企业经济》
北大核心
2014年第5期185-188,共4页
Enterprise Economy
关键词
企业并购
财务风险
风险控制
mergers and acquisitions
financial risk
risk control