随着我国经济制度的不断调整以及市场环境的不断改善,企业的发展也日趋走向正轨,对于企业来说盈利和亏损是其经营过程中所不可避免的两个主题,经营状态良好的企业为了提升自身的竞争力,将会在日常的发展中不断扩大自身的经营规模,通过外部并购扩张的手段来拓宽自身的渠道;而对于那些经营较差的企业来说,并购也成为了一种相对较好的结局。在企业的发展历程中,并购所扮演的角色愈加重要,在并购的作用下,企业的资产能够得到更加合理的配置,使其产业结构得到相应优化,进而盘活资产,延长企业的生命周期。但是企业在进行并购融资的过程中应当具有一定的战略手段,根据经济环境以及其他外部因素选择适宜的并购融资策略。本文就将主要以企业并购融资策略分析为切入点,对其进行简要的介绍和分析。 With the continuous adjustment of China’s economic system and continuous improvement of the market environment, the development of enterprises is also on the right track. For the enterprises, profitability and loss are two unavoidable themes in their operation. In order to improve their business performance, Its own competitiveness, will continue to expand its own scale of operation in its daily development, and expand its own channels through the expansion of external M & A; while for those enterprises that operate poorly, M & A also becomes a relative Good ending In the course of business development, M & A plays an increasingly important role. Under the function of M & A, the assets of enterprises can be more rationally allocated so that their industrial structure can be optimized accordingly, which can activate their assets and extend the life cycle of enterprises. However, in the process of M & A and financing, enterprises should have some strategic means to choose the appropriate M & A financing strategy according to the economic environment and other external factors. This article will mainly take the M & A financing strategy analysis as a starting point, a brief introduction and analysis.