随着大型企业资本的逐渐积累,大型企业吞并小型企业的案例已屡见不鲜。但企业并购并不仅仅是企业空闲资金的运转问题,并购案例中存在着大量的不确定风险。其中企业并购财务风险作为最主要的风险形式,影响着并购的每个过程。文章主要探讨了企业并购财务风险分析与防范措施,通过分析企业并购过程中的各种风险,给出了财务风险的防范措施。 With the gradual accumulation of capital in large enterprises, the case of large enterprises annexing small enterprises has not been uncommon. However, mergers and acquisitions are not only the operation of idle funds of enterprises, there are a large number of uncertain risks in the merger cases. Merger and acquisition of financial risk as the most important form of risk, affecting each process of mergers and acquisitions. This article mainly discusses the financial risk analysis and countermeasures of M & A, and gives the precautionary measures of financial risk by analyzing the various risks in M ​​& A process.