企业并购日渐成为资本市场上众人瞩目的焦点和热点，但失败的案例却频频出现。
企业并购是高风险经营活动, 风险贯穿于整个并购活动的始终, 众所周知，企业并购的最大风险是财务风险，它是企业并购成功与否的重要影响因素。
本文剖析了企业并购过程中财务风险的成因, 并对财务风险的控制及其防范提出建议以期降低并购风险。合理地估计财务风险，正确认识财务报表的不足和以稳健、审慎的原则把风险降到最低等，是企业在并购过程中合理规避财务风险的三个重要方面。
最好应对风险的方式，便是预知并及时防范。本文目的在于使企业在并购中保持警惕并及时对风险加以防范，提高企业并购活动的成功率。
关键词：企业并购，财务风险，规避机制
ABSTRACT
Mergers and acquisitions on the capital market is becoming a well-concerning focus of public gradually. However the failure of the case is frequent. M & A is a high-risk business activity and the risk is through the whole process of M&A. As is known to all, the biggest risk of M & A is the financial risk which influences the M&A to be success or not deeply.
This paper analyzes the causes of the financial risk in M & A and gives suggestions on its controlling and prevention methods to make M&A smoothly. Reasonable estimation of the financial risk, awareness of the deficiency of the financial statement, sound and prudent principles to minimize the risk are proved to be three important sides to dodge the financial risk advisably. And the best way to response risks is that we anticipate the potential risks and prevent them in advance. The purpose of this paper is to keep corporations vigilant against financial risks and adopt right measures to prevent them so as to improve the success rate of M & A activity .
Key Words: Corporations’ Mergers and Acquisitions, financial risks, hedging mechanism
目 录
摘要（本论文范文的论文综述）…………………………………………………………………………… 2
ABSTRACT…………………………………………………………………… 3
1导论………………………………………………………………………… 4
1.1 企业并购的概念…………………………………………………… 4
1.2 企业并购的动因分析……………………………………………… 4
1.3 文献综述…………………………………………………………… 5
2 企业并购中财务风险的简介……………………………………………… 6
2.1 财务风险的界定…………………………………………………… 6
2.2 财务风险的成因…………………………………………………… 7
3 企业并购中财务风险探析及其规避的案例分析………………………… 8
3.1 中远收购案始末…………………………………………………… 8
3.2 中远并购中财务风险及其规避分析……………………………… 10
4 企业并购中财务风险的防范……………………………………………… 15
4.1 建立风险预警机制，进行环境分析………………………………… 15
4.2 建立与完善价值评估体系………………………………………… 17
4.3 实施多种支付方式，科学规划资金投入和管理………………… 19
4.4实施多种支付方式，科学规划资金投入和管理…………………… 20
4.5 金融危机下财务风险的规避……………………………………… 21
5 结语………………………………………………………………………… 22
参考文献……………………………………………………………………… 23
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