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改革开放以来,我国企业得到了迅速的发展,然而随着经济全球化进程的加快,经济体制改革的不断深入,要求企业不断改变原有的发展模式,以适应快速发展的经济。面对日益复杂且激烈的竞争环境,很多企业选择了并购方式以寻求突破,但是并购中存在的巨大财务风险也引起了企业的日益关注。在
Since the reform and opening up, Chinese enterprises have been developing rapidly. However, with the acceleration of economic globalization and the continuous deepening of the reform of the economic system, enterprises are required to constantly change their original mode of development so as to adapt themselves to the rapidly developing economy. Faced with the increasingly complex and fierce competitive environment, many companies choose the way of mergers and acquisitions to seek a breakthrough, but the huge financial risk in mergers and acquisitions has also caused the growing concern of enterprises. in