企业并购的若干财务问题分析本科毕业论文.doc

企业并购的若干财务问题分析
目录
摘要……………………………………………………………2
Abstract………………………………………………………2 第1章企业并购的基本要素…………………………………3
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第2章企业并购的财务风险………………………………4
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第3章企业并购的财务效应………………………………7
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第4章企业并购的财务整合………………………………10
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结束语………………………………………………………13
参考文献……………………………………………………13
摘要:随着经济不断发展,世界范围内的企业产业化加剧集中,并购是现代企业扩大规模的最主要措施之一,已经成为一个企业高度发展的必然趋势。越来越多的并购案例表明,财务问题日益成为企业并购过程中各种问题的核心跟焦点,它是影响企业并购是否可以顺利进行的关键因素。因此,研究企业并购的财务问题,对引导企业并购行为持续健康发展具有重大的理论意义跟现实意义。本文将从企业并购的财务风险,财务效应以及财务整合等方面进行研究探索,并提出相关应对措施。
关键词: 企业并购财务风险财务效应财务整合
Abstract
With the continuous development of economy, enterprises worldwide industrialization of concentration, M & A is one of the most important measures to expand the scale of the modern enterprise, has e an inevitable trend of development of an enterprise. Shows that more M & A cases, financial problems have e the merger of various problems in the process of the core and focus, it is whether the impact of mergers and acquisitions can key factors for the essful. Therefore, the financial problems of enterprise merger and acquisition, is of great theoretical and practical significance to guide the behavior of enterprise merger and acquisition the sustained and healthy development. The financial risk from the enterprise merger, financial effect and financial integration and other aspects of research and exploration, and puts forward relevant countermeasures.
Key words:Enterprise merger and acquisition
Financial risk Financial effect
Financial integration
企业并购的若干财务问题分析
企业并购的起源
企业并购的涵义
企业并购(Mergers and Acquisitions, M&A)包括兼并和收购两层含义、两种方式。国际上习惯将兼并和收购合在一起使用,统称为M&A,在我国称为并购。即企业之间的兼并与收购行为,是企业法人在平等自愿、等价有偿基础上,以一定的经济方式取得其他法人产权的行为,是企业进行资本运作和经营的一种主要形式。企业并购主要包括公司合并、资产收购、股权收购三种形式。