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此次全球金融危机在为全球带来灾难的同时,也导致了企业并购成本的大幅降低,为企业间并购带来千载难逢的良机。金融危机以来,资产大幅贬值,大量中小企业加入并购大军,国内企业与国外企业的联动并购频繁。本文简要介绍企业并购的协同效应及并购失败的原因,着重分析在金融危机下,注册会计师为企业并购提供会计服务的方式和内容,这些会计服务包括尽职调查、税收筹划、财务安排等。
The global financial crisis has brought disasters to the world at the same time, but also led to a substantial reduction in the cost of corporate mergers and acquisitions, bringing great opportunities for mergers and acquisitions between enterprises. Since the financial crisis, the assets devaluation, a large number of small and medium enterprises to join the M & A armies, domestic enterprises and foreign companies M & A frequent. This article briefly introduces the synergies of M & A and the reasons for the M & A failures. It focuses on the ways and contents of CPAs’ provision of accounting services for M & A under the financial crisis. These accounting services include due diligence, tax planning and financial arrangements.