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企业并购成功的关键不仅局限于前期尽职调查与商务谈判,更重要的是之后的并购后整合,而财务整合是并购整合工作的核心和关键。本文从分析并购后财务整合的意义入手,着重从人员与组织机构、财务制度与政策、财务核算与系统、资金管理、绩效评价、财务文化六个方面分析了财务整合的内容,并从财务角度对并购整合中主要的收益成本进行剖析,最后提出了企业并购后财务整合的建议。
The key to the success of M & A is not only limited to the previous due diligence and business negotiation, but also the post-M & A integration. The financial integration is the core and key to M & A integration. This article starts from the analysis of the significance of financial integration after M & A, analyzes the contents of financial integration from six aspects: personnel and organization, financial system and policy, financial accounting and system, financial management, performance evaluation and financial culture, and from the financial point of view Analyze the major profit and loss of M & A integration, and finally put forward the suggestion of financial integration after M & A.