在经济全球化发展的今天,世界各国的企业为了在这个物竞天择,适者生存的时代里站稳脚跟,往往采取并购的方式来提高自己的竞争力,逃避被淘汰的危险。并购一方面促进了企业的发展,节约成本和投入产出的时间,扩大了企业的规模,但企业并购所涉及因素众多,存在各种复杂的问题,而财务问题是企业并购中的突出问题,它直接影响企业并购的成败,因而对于此问题的研究显得必不可少。 Nowadays, with the development of economic globalization, in order to gain a foothold in the survival of this natural selection and survival of the fittest, enterprises in various countries in the world often take the way of mergers and acquisitions to enhance their competitiveness and avoid the danger of being eliminated. On the one hand, M & A has promoted the development of enterprises, saved costs and input-output time, and expanded the scale of enterprises. However, there are many factors involved in M ​​& A, including various complicated problems. Financial problems are prominent problems in M ​​& A, It directly affects the success or failure of M & A, so the research on this issue is indispensable.