随着我国社会主义市场经济的发展和经济体制改革的深化,我国企业并购活动开始兴起,但是由于我国的企业并购还处于初期阶段,因此并购过程中仍然存在着较大的风险,而这些风险之中,财务风险尤为突出。本文借鉴新华传媒并购案的经验,对企业并购的财务风险进行论述。 With the development of socialist market economy and the deepening of economic system reform in our country, the M & A activity of our country has started to rise. However, due to the fact that M & A in China is still in its infancy, there is still a large risk in the M & A process. In particular, financial risks are particularly prominent. This article draws on the experience of Xinhua Media M & A case, discusses the financial risk of M & A.