上市公司并购审计风险及对策研究 --以中华企业并购中星集团为例.doc

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摘 要：企业并购活动的开展可以使企业获得诸多好处，目前越来越多具有雄厚实力的公司愿意采取这种方式来扩大企业规模。但是，并购过程较企业其他活动较复杂，稍有不慎，轻则使并购活动失败，重则会使企业发展与目标相偏离从而被市场淘汰。因此，并购审计对于企业并购活动的重要性便越来越显现出来了。本文采取理论与案例相结合的研究方法先以相关理论为基础，分析影响并购审计风险的内容，最后为降低审计风险提出对策建议。希望本文可以对并购实际工作起到一定的积极作用，降低并购审计的风险。

关 键 词：企业并购，审计风险，影响因素，对策建议

Abstract :A listed company can acquire or merge another company to gain many benefits for the development of the enterprise. At present, more and more companies with strong strength are willing to take the form of mergers and acquisitions to expand the scale of the enterprise. However, the M&A process is more complicated than other activities of enterprises,If the M&A activity fails, the development will be deviated from the target and eliminated by the market. Therefore, the importance of M&A audit to M&A ac