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企业并购是伴随经济全球化不断深入而形成的一种必然趋势,它能够给企业带来潜在的效益。从企业并购的特征和国内外企业并购的实践来看,并购是一种投资行为,也是一项高风险的资本经营活动,很多企业因为并购变的经营困难甚至倒闭。本文对并购中的财务风险提出有针对性的防范措施。建立在国内外研究成果的基础上,着重分析了企业并购中的目标企业估值与评价的财务风险,并以TCL并购案为实例进行分析,对并购中存在的财务风险的防范进行理论分析,并提出一些具体的防范措施。
Enterprise mergers and acquisitions are an inevitable trend that accompanies the continuous deepening of economic globalization. It can bring potential benefits to enterprises. From the perspective of the characteristics of corporate mergers and acquisitions and the practice of domestic and foreign corporate mergers and acquisitions, mergers and acquisitions is an investment behavior, and it is also a high-risk capital operation activity. Many companies have closed down due to the difficulties of mergers and acquisitions. This article proposes targeted preventive measures for financial risks in mergers and acquisitions. Based on the research results at home and abroad, it focuses on analyzing the financial risks of valuation and evaluation of the target companies in the mergers and acquisitions. The TCL merger and acquisition case is used as an example to analyze the financial risks of mergers and acquisitions. And put forward some specific preventive measures.