[摘要]社会zhuyi市场经济条件下,并购成为企业发展的主要形式,是企业以财产所有权为交易的对象取得对目标企业的控制,从而增加本企业的综合竞争力和经济实力。企业并购在某种程度上不仅可以看成是一种投资行为,而且可以理解为一种财务活动。而财务风险则是因估价、融资、支付等活动所带来的价值量上的整体反映。由于财务风险不利于并购交易,所以必须采用不同的对策应对财务风险。本文首先对并购的研究背景和现状进行阐述,接着对企业并购进行总体概述,分析存在的财务风险并提出防范对策。最后通过解析案例更深入的阐述企业并购的财务风险。75596
毕业论文[关键词]企业并购 财务风险 对策
Mergers and acquisitions of financial risk management research
Abstract: Under the background of market economy, mergers and acquisitions has become a major way for business development, is the company in property ownership way for gain control of the target company。 There by increasing the company competitive advantage and economic strength。 Merger and acquisition to a certain extent can not only as a kind of development style, and can be considered as a kind of financial activities。 And the financial risk is for assess, raise money, payment and other financial behavior brought about by the all reflection of the value。 Because the financial risks are harmful to M&A trade, so using not the same measures are necessary to cope with financial risk。 First, this article introduces the background and present situation of merger and acquisition, and then to the company mergers and acquisitions all introduces, analysis of financial risk and solve ways are came up with。 Finally analytical case more deeply explain financial risk of M&A。
Key words: M & A Financial Risk Measures
目录
一、引言 3
(一)研究的背景 3
(二)研究的现状 3
(三)研究的内容 3
二、企业并购的概述 3
(一)企业并购的含义 3
(二)企业并购的原因 3
1。扩大企业经营范围,获得经济利益 3
2。合理避税,实现财务效益 3
3。快速扩张,提高企业竞争力 3
(三)企业并购的方式 3
1。按出资方式划分 3
2。按并购目标企业股份是否受到法律规范强制划分 3
三、企业并购存在的财务风险 3
(一)目标企业的价值评估风险 3
(二)企业并购的融资风险 3
(三)企业并购的支付风险 3
(四)企业并购后的整合风险 3
四、应对企业并购财务风险的对策 3
(一)科学选取并购战略和价值评估方法 3
(二)改变融资方式,降低融资风险 3
(三)选择合适的出资方式 3
(四)控制并购后的财务整合风险 3
五、企业并购在蓝丰生化中的应用