企业并购财务风险问题研究

Research on Financial Risk of Merger and Acquisition

企业并购作为一项特殊的投资形式,财务风险是最为关键的并且在整个并购过程中起着决定性作用。根据双汇并购史密斯菲尔德案例进行深入分析,分析阶段包括研究前期准备、并购过程中和并购后所存在的财务风险分析,改善并购绩效,从而实现双赢。

Enterprise merger and acquisitionas a special form of investment, financial risk is the most critical and plays a de-cisive role in the whole process of mergers and acquisitions.According to the in-depth analysis of the case of Shuanghuimerging and acquiring Smith Rumsfeld,the paper analyzes financial risks in the stage of preparation, in and after the merger and acquisition,and improves the performance of mergers and acquisitionsin order to achieve a win-win situation.