(企业并购与重组的财务分析论文.docVIP

摘要 近年来，我国企业兼并收购、资产重组的热潮风起云涌，企业并购的迅速发展对理论研究提出了更为严峻的挑战。企业并购与重组是一项重大战略投资行为，期间涉及大量财务决策活动，与日常生活中其他经营活动相比影响更大。因此，企业并购中财务决策是否正确，形成的财务方案是否恰当，决定了并购行动的成败和企业发展前景的好坏，这是本文选题的现实意义所在。本文通过探讨企业并购与重组的原因、背景基础之上，通过并购过程这一主线分析得出并购与重组的财务问题，即并购企业前期调查财务问题、并购企业中期融资财务管理问题、并购后期的整合的财务问题。在对有关问题的探讨上，文章不仅进行了定性的分析，而且还建立了相应评价指标与评价模型，引入案例研究，已验证所得出的理论与方法的适用性。。 关键词：企业并购 财务管理 交易方式 价值评价 财务状况 资本结构 Abstract In recent years, our country enterprise mergers and acquisitions, asset restructuring of the boom blustery, the rapid development of the enterprise merger and acquisition of theories put forward more severe challenges. Enterprise merger and reorganization is a major strategic investment behavior, involving a large number of financial decision-making activities, during compared with other business activities in the daily life influence is greater. Therefore, the enterprise mergers and acquisitions in the financial decision-making is correct, proper financial plan, deciding the success or failure of ma action and enterprise development prospects of good or bad, this is the real meaning of this article selected topic. This paper to investigate the causes of enterprise mergers and acquisitions and restructuring, based on the background, through the merger process analysis of mergers and acquisitions and restructuring of financial problems, namely the prophase investigation financial issues, mergers and acquisitions mergers and acquisitions enterprise financial management problems, mergers and acquisitions in the late middle financing integration of financial problems. On to the related question discussion, the article not only has carried on the qualitative analysis, but also established the corresponding evaluation index and evaluation model, the introduction of case study, and verified the applicability of the theory and method of. Key worlds: Mergers and acquisitions financial management trade value evaluation financial capital structure 1.企业并购与重组的概述 1.1企业并购与重组的原因与背景 19世