当前,企业并购已经成为全球资源重新配置最有效、最灵活的方式,它保证了优秀企业能够支配、使用更多的经济资源。在企业界,并购被认为是增强企业核心竞争力、降低交易费用、分散经营风险、迅速“做大、做精、做强”的有效途径。财务问题贯穿并购始终,如何以最低的并购成本获得最高的并购收益是并购方关注的重点。本文将对由于并购而给企业带来的财务影响作简单的探讨,为企业并购的财务规划提供一些建议。 At present, M & A has become the most effective and flexible way of global resource reconfiguration. It ensures that outstanding enterprises can dominate and use more economic resources. In the corporate world, M & A is considered as an effective way to enhance the core competitiveness of enterprises, reduce transaction costs, diversify business risks and rapidly “make big, fine and strong”. Financial issues throughout the merger and acquisition always, how to get the highest M & A costs with the lowest acquisition cost is the focus of attention of mergers and acquisitions. This article will briefly discuss the financial impact brought about by the mergers and acquisitions and provide some suggestions for the financial planning of M & A.