近几年来,全球经济一体化趋势愈来愈明显,企业并购的浪潮也得到了进一步推进,并且逐渐呈现出来范围广、数量多、跨国化等诸多特点。从实践方面来看,国外很多大型企业都是通过并购实现企业的做大做强,同样,我国也有一些大型企业通过大规模的并购来降低成本扩张。在本文的研究过程当中,笔者主要结合相应的实践成果,分析了企业并购过程当中的财务风险问题,进而提出相应的发展策略。 In recent years, the trend of global economic integration has become more and more obvious. The wave of mergers and acquisitions has been further promoted and gradually emerged in a wide range, quantity and multinational features. From a practical point of view, many foreign large-scale enterprises through M & A enterprises to achieve bigger and stronger, the same, some large enterprises in our country through large-scale mergers and acquisitions to reduce cost expansion. In the process of this paper, the author mainly analyzes the financial risks in the process of M & A by combining the corresponding practical results, and then puts forward the corresponding development strategies.