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企业并购的财务风险控制研究_MBA硕士范文(58页).rar

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更新时间:2018/10/20(发布于广东)

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文本描述
摘要
随着我国市场经济的发展,企业并购已逐渐成为企业扩大市场占有率、优化
资源配置、降低成本、市场扩张的重要手段。财务风险贯穿并购过程的开始与结
束,是并购成败与否的关键制约因素。研究企业并购的财务风险对于我国企业和
经济发展具有重大意义
本文主体共分四个部分,第一部分是第一章,是本文的绪论。第二部分是
第二章,该部分对并购的定义类型以及程序进行界定和总结,并引用协同理论,
为文章提供理论基础。第三部分是第三章和第四章,该部分从A公司并购B公司
的背景分析开始,对A公司并购B公司的估值、融资、支付方式及并购后的财务整
合进行了阐述和分析,并对整个并购方案的设计、实施以及并购后的财务整合进
行了实务地举例和说明,总结了公司并购过程中给我们带来的财务风险警示。第
四部分是第五章,为本文的结论和启示
论文釆用了管理学理论与实际案例分析相结合的研究方法,希望能为我国企
业的并购活动提供有益的建议
关键词:并购;财务风险;并购财务风险控制
Abstract
Along with the development of market economy of our country, the Mergers and
Acquisitions (M&A) becomes important means of extending the market share of
business enterprise, optimizing allocation of the resources of business enterprise, and
declining the expanding cost. The financial risks,which pierces throughout the M&A
process,is the key factor resulting in the success or failure of M&A. Studying the
financial risks of enterprise merger is greatly significant to the business enterprise Mid
economy development of our country.
This paper is divided into four parts; the first part is chapter 1,a textual
introduction. The second part is chapter 2,the part carries on definition and summary
to definition type and procedure of M&A, and quote from Synergy Theory by
providing theory foundation for article. The third part is chapter 3 and chapter 4,
starting from the background of the A company annexed B company to analyze, then
accompanied with study on the target enterprise value appraisal,the financing ways of
M&A Process, before the analysis of details of financial integration make of merger,
and research of risk management and countermeasures of enterprise. The fourth part is
chapter 5,textual conclusion and apocalypse.
This Paper combines the theoretical research with the case study method in the
hope of providing beneficial reference for the Chinese M&A activities.
Key Words : Mergers and Acquisitions; Finmicial Risks; Control of Financial
Risks in M&A