企业并购是一种市场经济行为,是指一个企业在一定的条件下通过可行的方法方式,取得另外一个企业部分或者全部产权,进而取得该企业实际控制权的行为。企业并购是一个错综复杂的过程,为了确保并购交易行为的成功实施,并购方要对目标企业进行多方位的尽职调查,尤其是对被并购企业的财务审查。通过 Merger and acquisition (M & A) is a kind of market economy behavior. It refers to the act that a company obtains some or all of the property rights of another enterprise through feasible ways under certain conditions, and then obtains the actual control right of the enterprise. Mergers and acquisitions (M & A) are a complicated process. To ensure the successful implementation of M & A transactions, the M & A party should conduct due diligence on the target enterprises, especially the financial review of the merged enterprises. by