摘要
随着全球经济的快速发展,很多中小企业在经营和发展过程中由于国际市场的冲击而导致所占据的市场份额越来越小,甚至很多企业已经走向了破产的边缘。在此种环境下,很多企业不得不采用收并购策略。如何有效地控制收并购财务风险是收并购双方都需要关注的事项。基于此,论文围绕企业收并购工作展开论述,对收并购财务风险特征和识别原则进行分析,并对当前企业在收并购过程中出现财务风险的原因进行分析,同时对收并购财务过程的财务风险类型和规避措施进行剖析,以供相关企业人员参考,从而推动我国市场经济的健康发展。
With the rapid development of the global economy,many small and medium-sized enterprises occupy a smaller and smaller market share due to the impact of the international market in the process of operation and development,and even many enterprises have gone to the brink of bankruptcy.In this environment,many enterprises have to adopt the strategy of mergers and acquisitions.How to effectively control the financial risk of mergers and acquisitions is a matter that both parties need to pay attention to.Based on this,the paper discusses the enterprises'mergers and acquisitions work,analyzes the financial risk characteristics and identification principles of mergers and acquisitions,analyzes the causes of financial risks in the process of mergers and acquisitions,and analyzes the types of financial risks in the process of mergers and acquisitions and the measures to avoid them,so as to provide reference for the relevant enterprise personnel,and promote the healthy development of China's market economy.
作者
李鸿尧
LI Hong-yao(Qingdao Jiakaicheng Real Estate Development Co.,Ltd.,Qingdao 266000,China)
出处
《中小企业管理与科技》
2022年第4期113-115,共3页
Management & Technology of SME
关键词
收并购
财务风险特征
识别原则
风险类型
规避措施
mergers and acquisitions
characteristics of financial risk
identification principles
risk types
avoidance measures