摘 要
企业并购作为现代企业发展的重要战略手段，在资源整合与价值创造方面发挥着关键作用，而财务预算编制与整合策略是确保并购成功的核心环节。本文旨在探讨企业并购过程中财务预算的编制与整合策略，通过对企业并购理论及财务预算管理理论的研究，结合案例分析和实证研究方法，深入剖析了并购不同阶段的财务预算特点及其整合路径。研究表明，并购前需构建全面的预算框架，涵盖尽职调查、估值预测等；并购中应建立动态调整机制，确保预算与实际进展相匹配；并购后要实现预算体系的深度融合，促进协同效应最大化。创新点在于提出了基于风险导向的预算整合模型，强调在不确定性环境下对关键风险因素的识别与量化，并将此融入预算管理体系。
关键词：企业并购 财务预算编制 整合策略
Abstract
As an important strategic means for the development of modern enterprises, enterprise merger and acquisition plays a key role in resource integration and value creation, and the financial budget preparation and integration strategy are the core link to ensure the success of merger and acquisition. This paper aims to discuss the preparation and integration strategy of financial budget in the process of merger and acquisition. Through the study of merger and acquisition theory and financial budget management theory, combined with case analysis and empirical research methods, the characteristics of different stages of merger and acquisition are deeply analyzed. The study shows that a comprehensive budget fr amework, covering due diligence, valuation forecast; a dynamic adjustment mechanism should be established to ensure that the budget matches the actual progress; after the merger, the budget system should be deeply integrated to maximize the synergy. The innovation point is to propose a risk-oriented budget integration model, which emphasizes the identification and quantification of key risk factors in an uncertain environment, and integrates it into the budget management system.
Keyword:Corporate Mergers And Acquisitions Financial Budget Preparation Integration Strategies
目 录
1绪论 1
1.1企业并购财务预算研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2并购前的财务预算编制 2
2.1并购目标设定与预算规划 2
2.2财务尽职调查与风险评估 3
2.3预算编制的原则与方法 3
2.4并购成本预测与资金筹措 4
3并购过程中的预算整合 4
3.1并购双方财务体系对接 4
3.2整合过程中的预算调整 5
3.3成本协同效应的量化分析 6
3.4整合风险的预算管理 6
4并购后的预算执行与优化 7
4.1新公司预算管理体系构建 7
4.2并购效果的财务评价指标 7
4.3持续改进的预算管理机制 8
4.4并购后整合的成功案例分析 8
结论 9
参考文献 10
致谢 11
企业并购作为现代企业发展的重要战略手段，在资源整合与价值创造方面发挥着关键作用，而财务预算编制与整合策略是确保并购成功的核心环节。本文旨在探讨企业并购过程中财务预算的编制与整合策略，通过对企业并购理论及财务预算管理理论的研究，结合案例分析和实证研究方法，深入剖析了并购不同阶段的财务预算特点及其整合路径。研究表明，并购前需构建全面的预算框架，涵盖尽职调查、估值预测等；并购中应建立动态调整机制，确保预算与实际进展相匹配；并购后要实现预算体系的深度融合，促进协同效应最大化。创新点在于提出了基于风险导向的预算整合模型，强调在不确定性环境下对关键风险因素的识别与量化，并将此融入预算管理体系。
关键词：企业并购 财务预算编制 整合策略
Abstract
As an important strategic means for the development of modern enterprises, enterprise merger and acquisition plays a key role in resource integration and value creation, and the financial budget preparation and integration strategy are the core link to ensure the success of merger and acquisition. This paper aims to discuss the preparation and integration strategy of financial budget in the process of merger and acquisition. Through the study of merger and acquisition theory and financial budget management theory, combined with case analysis and empirical research methods, the characteristics of different stages of merger and acquisition are deeply analyzed. The study shows that a comprehensive budget fr amework, covering due diligence, valuation forecast; a dynamic adjustment mechanism should be established to ensure that the budget matches the actual progress; after the merger, the budget system should be deeply integrated to maximize the synergy. The innovation point is to propose a risk-oriented budget integration model, which emphasizes the identification and quantification of key risk factors in an uncertain environment, and integrates it into the budget management system.
Keyword:Corporate Mergers And Acquisitions Financial Budget Preparation Integration Strategies
目 录
1绪论 1
1.1企业并购财务预算研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2并购前的财务预算编制 2
2.1并购目标设定与预算规划 2
2.2财务尽职调查与风险评估 3
2.3预算编制的原则与方法 3
2.4并购成本预测与资金筹措 4
3并购过程中的预算整合 4
3.1并购双方财务体系对接 4
3.2整合过程中的预算调整 5
3.3成本协同效应的量化分析 6
3.4整合风险的预算管理 6
4并购后的预算执行与优化 7
4.1新公司预算管理体系构建 7
4.2并购效果的财务评价指标 7
4.3持续改进的预算管理机制 8
4.4并购后整合的成功案例分析 8
结论 9
参考文献 10
致谢 11
