摘要
企业并购是企业法人在平等自愿、等价有偿基础上,以一定的经济方式取得其他法人产权的行为,是企业进行资本运作和经营的一种主要形式。企业并购主要包括公司合并、资产收购、股权收购三种形式。企业并购是高风险经营活动,风险贯穿于整个并购活动的始终,其中财务风险是企业并购成功与否的重要影响因素。作为资本经营的核心内容,并购已成为企业提升竞争力和企业发展的一个重要途径。但企业并购是高风险经营活动,风险贯穿于整个并购活动的始终,其中财务风险是企业并购成功与否的重要影响因素。本文通过对企业并购过程中存在的财务风险进行分析研究,提出了有效的措施,以预防、规避和控制财务风险,以期降低企业并购财务风险,使企业提高并购活动的成功率。
关键词:企业并购;财务风险;风险控制; 措施
Abstract
Enterprise merger is an enterprise legal person in equality freewill, pensation for equal value basis, with certain economic way obtain other legal person property behavior, is the enterprise to make capital operation and management of a main form. Enterprise merger mainly includes the merger or acquisition of assets, share purchase three kind of form. Enterprise merger is high risk management activity, the risk passes through in the entire merger and acquisition activity throughout, including financial risk is a essful merger or not, the influence of the factors. As the core of capital management, merger and acquisition has e the enterprises to improve petitiveness and the development of the enterprise a important way. But the enterprise merger is high risk management activity, the risk passes through in the entire merger and acquisition activity throughout, including financial risk is a essful merger or not, the influence of the factors. This article through to the enterprise merger of the existence of the financial risk analysis, and put forward effective measures to prevent and control the financial risk and avoid, so as to reduce the enterprise merger financial risk, and make enterprise to improve the ess rate of merger and acquisition activity.
Keywords: enterprise merger; financial risk; Risk control; measures
目录
摘要 3
Abstract 4
引言 7
一、企业并购和并购中的财务风险 7
(一)企业并购 7
(二)并购财务风险的界定及其分析 8
9
9
9
4、并购方式的财务风险 10
5、流动性风险 11
二、企业并购财务风险的控制 12
(一)、采用恰当的收购估价模型,合理确定目标企业的价值,明确自身企业特点,合理评估目标企业价值,以降低目标企业的估价风险 12
(二) 从资金支付方式、时间和数量上合理安排,降低融资风险 13
(三)、增强杠杆收购,降低财务风险 13
三、企业
财务管理类毕业论文——企业并购中的财务风险控制以及防范措施 来自淘豆网www.taodocs.com转载请标明出处.