改革开放以来,中国经济保持较高增速,推动社会主义市场经济体制的逐步完善,在促进企业发展的同时,也使得企业并购活动日趋频繁,作为经济发展到一定程度的副产物,企业并购行为有其必然性,应该得到足够的重视,对其进行科学的分析、引导,提高企业并购的成功率,促进市场的平稳发展。在企业并购活动中,财务整合是关键,在很大程度上决定企业并购活动的成败,应该谨慎对待。基于此,本文对企业并购的财务整合展开研究。 Since the reform and opening up, China's economy has maintained a high growth rate and promoted the gradual improvement of the socialist market economic system. While promoting the development of the enterprises, M & A activities are also becoming more and more frequent. As a by-product of economic development to some extent, mergers and acquisitions Has its inevitability, should receive enough attention, conduct scientific analysis, guide, improve the success rate of mergers and acquisitions, and promote the steady development of the market. In the M & A activities, financial integration is the key, largely to determine the success or failure of M & A activities, should be treated with caution. Based on this, this paper studies the financial integration of M & A.