企业并购财务风险是由于并购定价、融资、支付等各项财务决策所引起的,是企业并购成功与否的重要影响因素。本文通过对企业并购财务风险的界定,剖析了企业并购财务风险的来源,对企业并购财务风险的控制与防范提出了建议,以期降低并购风险,提高企业并购活动的成功率。 The financial risk of M & A is caused by various financial decisions such as M & A pricing, financing and payment, which are the important influencing factors of M & A success. Based on the definition of M & A financial risk, this paper analyzes the sources of M & A financial risk, and puts forward some suggestions on the control and prevention of M & A financial risk in order to reduce M & A risk and improve the success rate of M & A activity.