我国企业跨国并购财务风险分析与防范措施研究

Research on Financial Risk Analysis and Precautionary Measures of Multinational Mergers and Acquisitions in China

在当今贸易全球化的时代,随着我国"走出去"以及"一带一路"倡议的号召下,我国企业进行跨国并购的数量不断增加、规模持续扩大。但并购失败的数量也呈现增长趋势,这反映了我国跨国并购中存在着许多问题,尤其是对于风险的防范问题方面。跨国并购风险较多,如政治风险,文化风险,金融风险等。在这其中,财务风险对我国企业跨国并购有很大的影响。如果企业疏忽了财务风险方面的防范,则在跨国并购中势必会给我国企业带来很大的阻碍。本文针对中国如今面临的跨国并购财务风险进行了研究。本文首先分析了我国跨国并购的发展状况,指出了我国企业跨国并购中各种财务风险防范方面的问题依然存在于跨国并购各个阶段。并从内因与外因方面对我国跨国并购财务风险防范中存在问题的成因进行了解析。最后,通过具体问题具体分析的方法,对存财务风险防范中存在的问题提出了相应解决措施,以供我国企业参考借鉴。

In the era of trade globalization,with the call of "going out" and "Belt and Road" initiative,the number and scale of transnational M&A of Chinese enterprises are increasing.However,the number of M&A failures also shows an increasingtrend,which reflects the existence of many problems in cross-border M&A in China,especially in the aspect of risk prevention.Cross-border M & A has many risks,such as political risk,cultural risk,financial risk and so on.Among them,financial risk has great influence on transnational M&A of Chinese enterprises.If the enterprise neglects the prevention of the financial risk,it will inevitably bring great hindrance to the enterprises in our country in the transnational merger and acquisition.Hinder.In this paper,the financial risk of cross-border M & A in China is studied.Firstly,this paper analyses development of M & A in China points out that the problems of financial risk prevention in transnational M & A of Chinese enterprises still exist in all stages of M & A.The causes of the problems in the prevention of financial risks of cross-border M &A in China are analyzed from internal and external causes.Finally,through the concrete analysis of the concrete problems,the paper puts forward the corresponding solutions to the problems existing in the prevention of the financial risks in the deposit,so as to provide reference for the enterprises in our country.