建立跨区域、跨媒体的全媒体战略将成为报业集团转型升级的有效途径,在积极运用并购手段实现报业集团战略目标的同时,客观认识并购存在的风险非常必要。本文从财务尽职调查必要性、工作程序、主要内容和应关注的风险领域等几个方面进行论述,以期尽量减少和避免并购风险。 The establishment of cross-regional and cross-media all-media strategy will become an effective way for the newspaper group to transform and upgrade. While using the M & A means to achieve the strategic goals of the newspaper group, it is necessary to objectively understand the risks existing in the M & A. This article discusses the necessity of financial due diligence, work procedures, main contents and the risk areas that should be concerned with in order to minimize and avoid the risk of M & A.