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企业的并购后整合是一个复杂的管理系统性工程,是提升企业核心竞争能力、实现企业并购价值创造的关键。很多企业并购失败的根源在于并购整合的失败。而由于信息不对称性以及企业财务制度的不一致性,往往也导致企业并购整合的失败。所以重视企业并购后的财务整合变得异常重要,只有经过财务整合才能使新公司的财务管理具有统一性。本文将主要围绕企业并购后财务整合的必要性、财务整合的特征和财务整合的内容进行研究。
Merger and acquisition of enterprises after the merger is a complex management system engineering is to enhance the core competitiveness of enterprises to achieve the key to the value of corporate mergers and acquisitions. Many corporate mergers and acquisitions failed because of the failure of mergers and acquisitions. Due to the information asymmetry and the inconsistency of the corporate financial system, it often leads to the failure of mergers and acquisitions. Therefore, it is very important to attach great importance to the financial integration after M & A. Only through financial integration can the financial management of the new company be unified. This article will focus on the necessity of financial integration after M & A, the characteristics of financial integration and the contents of financial integration.