摘 要
本文旨在探讨企业并购过程中的财务风险及其控制策略。首先概述了企业并购的定义、主要类型及特点，随后分析了并购的动因，包括战略动因、财务动因及其他因素。文章重点阐述了企业并购中面临的主要财务风险，如信息不对称、融资结构不合理、税务筹划不当及市场渠道选择盲目等。针对这些风险，本文提出了相应的控制策略：加强尽职调查以减少信息不对称，明确融资渠道以优化融资结构，合理利用税收优惠政策以降低税务风险，以及建立统一的财务体系来加强并购后的财务整合。通过深入研究和实践验证，这些策略旨在为企业并购提供有效的理论指导和实践支持，帮助企业提高并购成功率，降低财务风险，实现稳健发展。
关键词：企业并购 财务风险 控制策略
Abstract
This paper aims to explore the financial risks and their control strategies in the process of mergers and acquisitions. It first summarizes the definition, main types and characteristics of enterprise merger and acquisition, and then analyzes the drivers of merger and acquisition, including strategic motivation, financial motivation and other factors. This paper focuses on the main financial risks faced by enterprises in mergers and acquisitions, such as information asymmetry, unreasonable financing structure, improper tax planning and blind selection of market channels. In view of these risks, this paper puts forward the corresponding control strategies: strengthening due diligence to reduce information asymmetry, clarifying financing channels to optimize the financing structure, making rational use of preferential tax policies to reduce tax risks, and establishing a unified financial system to strengthen the financial integration after merger and acquisition. Through in-depth research and practical verification, these strategies aim to provide effective theoretical guidance and practical support for mergers and acquisitions, help enterprises improve the success rate of mergers and acquisitions, reduce financial risks, and achieve steady development.
Keywords: Merger and acquisition financial risk control strategy
目 录
一、引言 1
二、企业并购概述 1
（一）企业并购的定义 1
（二）企业并购的主要类型 1
（三）企业并购的特点 2
三、企业并购的动因分析 2
（一）战略动因 2
（二）财务动因 3
（三）其他动因 3
四、企业并购中的主要财务风险 3
（一）信息不对称 3
（二）融资结构不合理 4
（三）税务筹划不当 4
（四）市场渠道选择盲目 4
五、企业并购中财务风险的控制策略 5
（一）加强尽职调查 5
（二）明确融资渠道 5
（三）合理利用税收优惠政策 6
（四）建立统一的财务体系 6
六、结论 6
致 谢 8
参考文献 9
