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随着经济全球化的深入发展,我国企业的并购活动也日趋活跃。但是从我国企业并购情况来看,真正成功的案例并不是很多,其中一个重要原因即企业并购中财务风险的存在。如何防范企业并购中的这些财务风险成为我国企业在并购活动中迫切要面对和解决的难题。本文在总体上遵循“提出问题——分析问题——解决问题”的基本思路,首先提出了企业并购过程中存在的财务风险,然后分析了企业并购过程中主要财务风险的形成原因,在此基础上结合联想集团有限公司的并购案例提出应对企业并购过程中财务风险的具体措施。
With the deepening of economic globalization, M & A activities of Chinese enterprises are also becoming increasingly active. However, judging from the situation of M & A in China, there are not many successful cases. One of the important reasons is the existence of financial risks in M & A. How to prevent these financial risks in M & A has become an urgent problem for Chinese enterprises in M & A activities. This article follows the basic idea of “asking questions - analyzing problems - solving problems” as a whole. First of all, we put forward the financial risks in the process of M & A, and then analyze the reasons for the formation of the main financial risks in M & A process. On the basis of the case of M & A of Lenovo Group Co., Ltd., specific measures to deal with the financial risk in the M & A process are put forward.