企业并购的财务风险管理研究––以海信并购科龙为例.doc

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企业并购的财务风险管理研究––以海信并购科龙为例

摘 要

随着经济的快速发展，国内外的并购事件层出不穷。许多企业通过并购重组扩张了经营版图，实现了跨越式的发展。然而，并购是一把双刃剑，利润与风险并存，更多的企业在并购中没有达到预期的效果，反而造成了巨大的损失。本文在研究过程中选取了案例分析法，海信公司收购科龙作为研究对象。并且对海信并购科龙过程中出现的财务风险进行分析，通过分析找到并购过程中出现的问题,针对其问题提出对策和建议。

关键词：企业并购 财务风险 海信

Abstract

With the rapid development of economy, mergers and acquisitions at home and abroad emerge one after another. Through mergers and acquisitions, many enterprises have expanded the business map and achieved great-leap-forward development. However, M&A is a double-edged sword, profit and risk coexist, more enterprises do not achieve the expected effect in M & A, but cause huge losses. In the form of case study, this paper analyzes the financial risk in the process of Hisenseundefineds acquisition of Kelon through the case of Hisense C