并购是企业财务管理中资本运作较为常见的一种方式,能有效的实现企业以更低的成本实现更高速度的发展。当前在企业并购过程中,规模越来越大,尤其是跨国企业间的并购,涉及资产运转的规模较为庞大,如果没有较强的资金支持和融资渠道,就很难保证并购的成功。特别是当前在我国企业并购中,经营层面约束和银行贷款政策支持有限,债券融资和股权融资受制于制度和政策,导致企业在并购过程中融资渠道和途径受到了极大的约束,使得企业在并购过程中风险较为突出,本文就当前企业并购存在的财务风险以及防范措施进行简单的分析和探究。 Mergers and acquisitions (M & A) are more common ways of capital operation in corporate financial management, which can effectively realize the higher-speed development of enterprises at a lower cost. In the current M & A process, the scale is getting larger and larger, especially the M & A among multinational corporations. The scale of the assets involved is quite large. Without the strong financial support and financing channels, it is very difficult to guarantee the success of M & A. Especially in the current mergers and acquisitions in China, business constraints and bank loan policy support is limited, bond financing and equity financing subject to the system and policy, resulting in financing channels and ways companies have been greatly constrained in the M & A process, making companies in the The risk in the merger and acquisition process is more prominent. This article simply analyzes and probes into the existing financial risks and countermeasures of M & A.