并购是优势企业整合产业链、加速规模扩张的有力手段,近年来在我国经济领域日益增多,但中外历史经验证明其中蕴含极大的风险。本文结合工作实践,阐述并购企业在财务尽职调查时所要关注的重点事项和可能出现的主要风险,以期为并购财务尽职调查提供借鉴,降低或避免并购中由于财务调查失败产生的风险。 Mergers and acquisitions (M & A) are the powerful means by which superior enterprises integrate their industrial chains and accelerate the expansion of their scale. In recent years, M & As have been increasing in the fields of economy of our country, but the historical experience both at home and abroad proves that they contain great risks. This article, combined with the practice of work, elaborates the key issues and potential risks that M & A companies should pay attention to in financial due diligence, in order to provide reference for the financial due diligence of M & A and to reduce or avoid the risk arising from the failure of financial investigation in M ​​& A.