浅谈企业并购中财务问题及处理方法

浅谈企业并购中财务问题及处理方法摘要企业并购是财务活动的一种，它主要包含了资金筹集与资金运用，存在着一定的高风险性。而且，财务风险对企业并购的成功与否会起到一定的决定性。企业并购的财务问的概念主要是：通过并购定价、支付等各项财务决策，从而对企业财务的状况带来的一定影响。其中，这种影响充满了不确定性。此外，财务风险属于财务并购的核心问题，在企业并购的过程中，只有对相关原理、相关因素了解了，才能切实做好每个阶段的控制工作，继而有效降低并购财务的风险，并实现预期目标。本文以企业风险管理理论为依据准确分析企业并购财务问题的识别与控制，结合定性分析以及一定的定量分析，准确的划分出企业并购财务问的相关概念，认真剖析其目前面临的主要问题以及主要问题的各种成因，并对财务问题进行详细的分析和评估，在已有的成果之上提出了与企业并购所面临财务问题相对应的有效处理方法并提出建议。关键词：企业并购；识别手段；处理方法AbstractTheenterprisemergerandacquisitionisakindoffinancialactivities,itmainlyincludesthefinancingandcapitaloperation,thereishighrisk.Moreover,thesuccessofthefinancialriskofenterprisemergerandacquisitionwillplayadecisive.Theconceptofmergersandacquisitionsoffinancialriskismainly:throughm&apricing,payment,suchasthefinancialdecision-making,toacertaininfluenceontheenterprisefinancialsituation.Amongthem,thefraughtwithuncertainty.Inaddition,thecoreissueoffinancialriskbelongstofinancemergersandacquisitions,intheprocessofmergersandacquisitions,onlytounderstandrelatedprinciple,relatedfactors,canreallydoagoodjobineachphaseofthecontrolandeffectivelyreducethemergersandacquisitionsoffinancialrisk,andrealizetheexpectedgoal.Inthispaper,basedonthetheoryofenterpriseriskmanagementanalysisofmergersandacquisitionsandaccurateidentificationandcontroloffinancialproblems,combinedwithqualitativeanalysisandquantitativeanalysisofcertainandaccuratedivisionofthemergersandacquisitionsoffinancialconceptsaskedearnestlyanalyzethemainproblemscurrentlyfacingandthemainvariouscausesoftheproblem,andadetailedanalysisandevaluationoffinancialproblems,theresultspresentedabovealreadyfacedwithfinancialproblemsmergersandacquisitionscorrespondingeffectivetreatmentmethodsandmakerecommendations.Keywords:Enterprisemergersandacquisitions;Identificationmethod;Treatment目录目录..................................................................................................................................................31绪论...............................................................................................................................................11.1研究背景...........................................................................................................................11.2研究目的与意义................................................................................................................11.2.1研究目的...............................................................................................................11.2.2研究意义...............................................................................................................12企业并购财务问题的相关理论....................................................................................................22.1企业并购财务问题的相关概述........................................................................................22.1.1企业并购的含义及内容........................................................................................22.1.2企业并购财务风险的含义及内容........................................................................22.2企业并购财务问题的理论基础........................................................................................32.2.1并购协同理论.......................................................................................................32.2.2价值低估理论.......................................................................................................33企业并购财务问题的识别............................................................................................................43.1并购财务问题识别原则和方法........................................................................................43.1.1并购财务问题识别原则........................................................................................43.1.2并购财务问题识别方法........................................................................................53.2各阶段并购财务问题.......................................................................................................63.2.1准备阶段财务问题识别........................................................................................63.2.2谈判交易阶段财务问题识别................................................................................63.2.3支付阶段财务问题识别........................................................................................73.2.4整合阶段财务问题识别........................................................................................74控制企业并购财务问题的处理方法............................................................................................74.1并购定价财务问题控制....................................................................................................74.1.1有效使用报表信息...............................................................................................74.1.2采用针对性的估价方法........................................................................................84.2并购融资财务问题控制....................................................................................................84.2.1选择适当的融资政策............................................................................................84.2.2采取资金多元化融资方式.................................................................................