随着经济全球化发展,为了扩大经营规模与经营范围,越来越多的企业选择了强强联合的企业并购之路,然而并购并非仅仅是两个甚至多个公司的合并这么简单,并购各公司的财物问题是其中最为重要的环节,它决定着并购最终的结果。所以,如果想要让并购的效率大幅度提高,对有关并购财务的支付方式、主要的并购融资渠道和企业并购交易价格的确定方法的研究是关键,只有弄清楚这三者,才能为企业的并购过程提供强有力的理论支持。 With the development of economic globalization, in order to expand the scale of operation and business scope, more and more enterprises have chosen the road of mergers and acquisitions. However, mergers and acquisitions are not as simple as the merger of two or more companies. The company’s property problem is one of the most important aspects, it determines the ultimate result of the merger. Therefore, if you want to make the efficiency of mergers and acquisitions greatly improved, the research on the methods of payment about mergers and acquisitions, the main sources of M & A financing and the methods for determining the price of mergers and acquisitions is the only way to find out the three M & A process provides a strong theoretical support.