互联网企业并购财务风险防范研究——以“好想你”并购“百草味”为例

Research on the Precaution of Financial Risks in the M&A of Internet Enterprises-Taking"Haoxiangni"M&A to"Be&Cheery"as an Example

2020年的新冠肺炎疫情,导致很多企业经济迅速下滑。并购市场也随之发生变化,带有智慧化、市场化、效能化和集约化的第六次并购浪潮在大数据、云计算等经济技术的推动下愈演愈烈。并购虽能为企业带来良好的规模效益,但企业也有可能在并购过程中出现资金链断裂而破产等的财务风险。本文以互联网企业为例,对我国企业现有的并购财务风险基本问题进行梳理,对完善互联网企业并购财务风险体系提出相关建议。

The COVID-19 epidemic situation in 2020 had led to a rapid economic decline in many enterprises.The M&A market had also changed accordingly,the sixth wave of mergers and acquisitions with intelligence,marketization,efficiency and intensification is intensified under the promotion of big data,cloud computing and other economic technologies.Although mergers and acquisitions can bring good scale benefits to enterprises,but enterprises may also possess financial risks such as breaking the capital chain and going bankrupt in the process of mergers and acquisitions.Taking Internet enterprises as an example,this paper sorts out the basic issues of the financial risks of Chinese enterprises mergers and acquisitions,and puts forward the relevant suggestions for improving the financial risk system of Internet enterprises mergers and acquisitions.