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我国在大力发展市场经济的同时,不同类型企业的竞争现象也越来越激烈,由于市场机制的存在,使得一些即将退出市场竞争的企业在发展过程中遭到并购。在企业并购过程中,开展相应的企业尽职调查是不可或缺的内容,通常包括业务、法律以及财务等方面的尽职调查。值得一提的是,企业并购中财务尽职调查风险依然存在,因而如何对这些风险进行分析并实施相应的控制措施显得尤为重要。本文第一部分对企业并购中财务尽职调查的意义进行分析,第二部分主要分析企业并购中财务尽职调查存在的风险及控制对策,旨在为该类活动的进行及后期整合提供相关借鉴。
While vigorously developing the market economy in our country, the competition among different types of enterprises is also getting fiercer. Due to the existence of the market mechanism, some enterprises that are about to withdraw from the market competition have been merged and acquired in the process of development. Appropriate due diligence is an integral part of an M & A process and usually includes due diligence in business, legal, and financial matters. It is worth mentioning that the risk of financial due diligence in M & A remains. Therefore, it is particularly important to analyze these risks and implement corresponding control measures. The first part of this article analyzes the significance of financial due diligence in M & A, and the second part mainly analyzes the risks and control measures of financial due diligence in M & A. The purpose of this part is to provide references for the conduct of such activities and their subsequent integration.