摘要
在并购的各个阶段中往往会出现各类财务风险,影响企业的并购效果与目的的实现。论文对企业并购及企业并购风险进行介绍,对企业并购中谋划、谈判、支付、整合等各个阶段的风险和与之对应的财务风险及其原因进行分析,围绕企业并购中各个阶段的风险,提出相应的风险防范措施,在此基础上针对企业并购中的财务风险提出防范对策建议。
Various financial risks often appear in various stages of merger and acquisition,which affect the effect of enterprise merger and acquisition and the realization of its goals.This paper introduces the enterprise merger and acquisition and its risks,analyzes the risks of planning,negotiation,payment,integration and other stages of enterprise merger and acquisition and the corresponding financial risks and their causes,puts forward corresponding risk preventive countermeasures around the risks in each stage of enterprise merger and acquisition,and puts forward preventive countermeasures and suggestions for financial risk in enterprise merger and acquisition.
作者
孙伟艳
张志强
SUN Wei-yan;ZHANG Zhi-qiang(Heilongjiang Bayi Agricultural University,Daqing 163000,China)
出处
《中小企业管理与科技》
2020年第17期76-77,共2页
Management & Technology of SME
关键词
企业并购
并购风险
财务风险
防范
enterprise merger and acquisition
merger and acquisition risk
financial risk
prevention