试论企业并购的财务风险及其对策.doc

--页脚--南京师范大学毕业设计(论文)(2011届)题目:试论企业并购的财务风险及其对策学院:金陵女子学院专业:会计学姓名:崔颖学号:16070432指导教师:石盈二Ο一一年4月10日--页脚--【摘要】企业并购是一种企业快速扩张行为,它是企业实现发展的重要战略,但是并购对象的选择不慎,并购操作不合理,市场环境的变化,并购整合阶段问题的疏忽等种种因素,都会给并购带来风险。财务风险贯穿于整个并购活动的始终,是决定并购是否成功的重要影响因素。本购前期的决策风险,并购时的操作风险以及并购整合期的财务风险进行分析,并据此提出择偶计、觅金术、支付经、应急策,低风险、从而降低风险,提高效益。【关键词】企业并购;财务风险;防范对策【Abstract】Asafastexpansionbehavior,,variousfactors,suchaschoosingM&Aobjectinadvertently,Operatingunreasonable,thechangeofmarketenvironment,negligenceinIntegrationphase,&,finally,byfindingouttheproblemsindefendingandcontrollingfinancialriskofM&A,wefindouttheessenceofdefendingandcontrolling,andputforwardsomeconstructiveadvicesformanagerstoimprovetheabilityofdefendingandcontrollingthefinancialriskinM&A.【KeyWords】MergersandAcquisitions,Financialrisk,countermeasure--页脚--目录绪论……………………………………………………………………………1第一章企业并购概述....................................................................................................................................................................................................................................................................................................................................................................................4第二章企业并购财务风险.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................