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企业并购作为市场经济条件下企业发展过程中的一个重要战略行为,既是现代经济中资本优化配置的最重要方式,也是我国产业结构升级、走出同质竞争、发挥规模优势的必经之路。但是企业并购中存在着很多复杂的问题,任何一个环节出现问题,都可能影响并购的成功率。而在众多的问题中,财务始终贯穿并购活动的全过程,因此,如何合理的解决这些财务问题并在并购过程中有效地落实财务策略就成为企业并购成功的关键。所以本文立足于这一现实,分析研究并购中的财务问题,使之具有现实指导意义。
As an important strategic act in the process of enterprise development in the market economy, M & A is not only the most important way to optimize the allocation of capital in the modern economy, but also the only way for our country to upgrade its industrial structure, out of homogeneous competition and give full play to its advantages in scale. However, there are many complicated problems in M & A. Any one problem may affect the success rate of M & A. However, among many problems, finance always runs through the whole process of M & A activities. Therefore, how to solve these financial problems reasonably and effectively implement the financial strategy during M & A becomes the key to the success of M & A. Therefore, based on this reality, this article analyzes and studies the financial problems in M & A and makes it have realistic guiding significance.