企业并购的财务风险分析与防范（financial risk analysis and prevention of enterprise merger and acquisition）

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1、企业并购的财务风险分析与防范（Financialriskanalysisandpreventionofenterprisemergerandacquisition）Abstract:Mergerandacquisitionoccurredin1990saftertheacquisitionofequitybyListedCompaniesinChinaItisgraduallybecomingpopular.Successfulmergersandacquisitionscanproduceeconomiesofscale,opti

2、mizeallocationofresources,andpromoteHighmarketshareandtotheneweconomicfieldinfiltrationsynergisticeffect,conducivetothepromotionofeconomicgrowthmodeChange.However,M&Againscoexistwithhighrisk.Thisarticlemainlyfromtheperspectiveoffinancialrisktoourstate-ownedenterprisesI

3、ndustrymergersandacquisitionswereanalyzedandpreventivemeasureswereputforward.[keyword]mergersandacquisitionsfinancialriskSuccessfulmergersandacquisitionscanproduceeconomiesofscale,optimizeallocationofresourcesandincreasemarketshareAndothersynergisticeffectstothenewecon

4、omicfield,whichwillhelptochangethemodeofeconomicgrowth.However,enterprisesThehighprofitsbroughtbyM&amustbeaccompaniedbyhighrisks.ThefinancialrisksofmergersandacquisitionsmainlyrefertoenterprisesasaresultofThefinancialactivitiesinvolvedinmergersandacquisitionsleadtothed

5、eteriorationofthefinancialconditionoftheenterpriseortheinaccuracyofthefinancialresultsQualitative.First,thesourceoffinancialriskofmergersandacquisitions1,theriskoftargetenterprisevaluation.Whenthetargetenterpriseisdetermined,thetwosidesaremostconcernedaboutitOnthebasis

6、ofcontinuousoperation,reasonableestimationofthevalueofthetargetenterpriseandreasonablevaluationarethebasisforthesuccessofthemerger,ThevaluationofthetargetenterprisedependsontheexpectedsizeandtimeofthefutureprofitsofthemergerandacquisitionenterpriseThevaluationoftheente

7、rprisemaybeduetoimproperprediction,thusresultingintheriskofvaluation.ValuationwindThesizeoftheriskdependsgreatlyonthestatusandqualityofthefinancialinformation.(1)accountingpoliciesareselective,whichcanselectivelyenablefinancialstatementsorassetassessmentstoexistbythems

8、elvesRiskofmanipulation.Oncetheaccountingpoliciesandchangesrelatingtomajoreventsarenotdisclosedinatimelymanner,Willin