毕业论文 企业并购财务整合问题研究.doc

企业并购财务整合问题研究 摘 要 研究企业并购中财务整合问题不仅有助于提升企业集团的核心竞争力，拓展企业并购理论的研究视野，还为并购企业实现财务有效整合提供了有益启示。本文阐述了研究意义，分析了企业并购中财务整合的现实状况，指出了在财务整合中存在着忽视财务整合对于企业并购重要影响、财务整合与核心竞争力提升相脱节、资源结构不理想等问题，并在此基础之上，从对并购企业财务整合实施全程控制、实现基于核心竞争力提升的财务整合等方面提出了优化企业并购财务整合的对策。 关 键 词：企业并购，财务整合，核心竞争力  Research on mergers and acquisitions of financial integration Author : Li Xiangliang Tutor : Wang Hui Abstract Research in the financial integration of mergers and acquisitions will not only help to enhance the core competitiveness of enterprise groups to expand M A study of the theory of vision, but also for financial enterprises to effectively integrate acquisitions provide useful inspiration. This paper describes research significance, analysis of mergers and acquisitions in the financial integration of the reality of the situation, pointing out that financial integration in the neglect of financial integration of the existence of a significant impact for mergers and acquisitions, financial integration and enhance the core competitiveness of phase out of touch, issues such as resource structure is not satisfactory , and on this basis, from the acquisition of full control over the implementation of enterprise financial integration and achieving more competitive based on the core aspects of financial integration is optimized for proposed mergers and acquisitions of financial integration solutions. Keywords: mergers and acquisitions, financial integration, the core competitiveness of  目 录 1 绪论 1 1.1 研究背景 1 1.2 研究意义 1 1.2.1 为并购企业实现财务有效整合提供有益启示 1 1.2.2 有助于提升企业集团的核心竞争力 2 1.2.3 拓展了企业并购理论的研究视野 2 2 财务整合现状及主要问题 4 2.1 企业并购的财务整合现实状况 4 2.2 财务整合存在的主要问题 5 2.2.1 忽视财务整合对于企业并购重要影响 5 2.2.2 财务整合与核心竞争力提升相脱节 5 2.2.3 资源结构不理想 7 3 企业并购优化财务整合的对策研究 8 3.1 对并购企业财务整合实施全程控制 8 3.2 实现基于核心竞争力提升的财务整合 8 3.3 加快并购后企业资产和负债的整合 9 3.3.1 加快实施资产整合 9 3.3.2 加快实施负债整合 10 4 结束语 11 参考文献 12 致谢 13 1 绪论 1.1 研究背景 在世界经济全