整个并购的流程自始至终都伴随着资金的流动在并购的整个操作过程中,有一个较易为人忽视的财务安排,但它对并购的成败却有着至关重要的影响, 这个环节就是并购融资——融资是手段,并购是目的。并购主体的基本条件、并购的战略定位、并购过程和支付方式对融资的方式、渠道以及资金的性质都具有决定性的作用。 Throughout the entire M & A process is accompanied by the flow of funds in the entire operation of the M & A process, there is a more overlooked financial arrangements, but it has a crucial impact on the success or failure of M & A, this link is M & A financing - Financing is a means of mergers and acquisitions is the purpose. The basic conditions of M & A, the strategic positioning of M & A, M & A process and payment methods have a decisive effect on the ways and channels of financing and the nature of funds.