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企业并购是市场经济发展中非常普遍的一种投资活动,这也是企业不断进行资金扩充,实力增强的重要手段之一。而在企业的并购的过程中,财务活动是自始至终都存在的,这就使得企业在并购中,财务风险是不可避免的。所以,如何控制企业并购中的财务风险,是企业并购成功的关键。但是,我国企业对并购中所产生的财务风险还不够重视,在对目标企业进行并购估价、融资、支付等方面还存在着不少的问题,这都影响了企业并购行为的成功率。本文就企业并购中产生的财务风险进行分析,提出几种控制财务风险的措施。
Mergers and acquisitions (M & A) are very common investment activities in the development of the market economy. This is one of the important means by which enterprises continuously expand their funds and increase their strength. In the process of M & A, financial activities exist from beginning to end, which makes the financial risks inevitable in M & A. Therefore, how to control the financial risk in M & A is the key to the success of M & A. However, the Chinese enterprises do not pay enough attention to the financial risks in the M & A. There are still many problems in the M & A, financing and payment of target enterprises, which all affect the success rate of M & A. This article analyzes the financial risks arising from mergers and acquisitions and proposes several measures to control the financial risks.