本文選題：公司并購 + 財(cái)務(wù)風(fēng)險(xiǎn)　； 參考：《廣東工業(yè)大學(xué)》2017年碩士論文

【摘要】：近幾十年來資本市場快速的發(fā)展和市場經(jīng)濟(jì)的成熟,公司并購已經(jīng)成為擴(kuò)大市場占有率、資源配置、市場擴(kuò)張的重要手段。公司通過并購實(shí)現(xiàn)資產(chǎn)重組、股權(quán)整合等來改善公司的財(cái)務(wù)狀況、提升業(yè)績、降低財(cái)務(wù)風(fēng)險(xiǎn),尋求公司發(fā)展的新增長點(diǎn)。但我國的公司在并購中存在嚴(yán)重的并購財(cái)務(wù)風(fēng)險(xiǎn)問題,而并購財(cái)務(wù)風(fēng)險(xiǎn)又是企業(yè)并購活動(dòng)中的重中之重且始終貫穿整個(gè)企業(yè)并購,很大程度上影響并購的結(jié)果。由此可見,財(cái)務(wù)風(fēng)險(xiǎn)在企業(yè)并購活動(dòng)中占據(jù)著重要的地位。在并購中企業(yè)沒有對面臨的財(cái)務(wù)風(fēng)險(xiǎn)做出準(zhǔn)確的判斷、采取適當(dāng)?shù)膽?yīng)對措施,就會(huì)導(dǎo)致企業(yè)財(cái)務(wù)困難并引發(fā)企業(yè)并購危機(jī)。研究企業(yè)并購的財(cái)務(wù)風(fēng)險(xiǎn),有助于找到防范與控制的措施,促進(jìn)并購的發(fā)展,提高財(cái)務(wù)管理的水平。本文共分為五部分:第一部分主要說明研究背景、研究目的和意義、國內(nèi)外研究現(xiàn)狀以及本文研究內(nèi)容和方法;第二部分主要闡述企業(yè)并購與并購財(cái)務(wù)風(fēng)險(xiǎn)相關(guān)理論概述,為案例研究提供必要的理論基礎(chǔ);第三部分主要介紹大洋電機(jī)與上海電驅(qū)動(dòng)的并購過程;第四部分主要闡述大洋電機(jī)并購上海電驅(qū)動(dòng)過程中存在的財(cái)務(wù)風(fēng)險(xiǎn),較系統(tǒng)詳細(xì)地分析了并購過程中財(cái)務(wù)風(fēng)險(xiǎn)產(chǎn)生的原因和實(shí)施控制措施,并對并購中財(cái)務(wù)風(fēng)險(xiǎn)的控制措施以及風(fēng)險(xiǎn)控制存在問題進(jìn)行了評價(jià);第五部分根據(jù)大洋電機(jī)并購上海電驅(qū)動(dòng)的財(cái)務(wù)風(fēng)險(xiǎn)控制存在的問題,提出了加強(qiáng)企業(yè)并購財(cái)務(wù)風(fēng)險(xiǎn)控制的建議。
[Abstract]:With the rapid development of capital market and the maturity of market economy in recent decades, M & A has become an important means to expand market share, resource allocation and market expansion. Through mergers and acquisitions to achieve asset restructuring, equity integration and so on to improve the financial situation of the company, improve performance, reduce financial risks, seek new growth points for the development of the company. However, there are serious financial risks in M & A of Chinese companies, and the financial risk of M & A is the most important in M & A activities and always runs through the whole enterprise M & A, which to a great extent affects the result of M & A. Thus, financial risk occupies an important position in M & A activities. In M & A, enterprises do not make accurate judgment on the financial risks they face, and taking appropriate measures will lead to financial difficulties and lead to M & A crisis. To study the financial risk of M & A is helpful to find the measures to prevent and control it, to promote the development of M & A and to improve the level of financial management. This paper is divided into five parts: the first part mainly explains the research background, research purpose and significance, domestic and foreign research status, as well as the research content and methods of this paper; the second part mainly describes the theory of M & A and M & A financial risk. The third part mainly introduces the merger process of ocean motor and Shanghai electric drive; the fourth part mainly expounds the financial risk in the process of ocean motor merger and acquisition of Shanghai electric drive. In this paper, the causes of the financial risk in the process of M & A are analyzed in detail, and the control measures of the financial risk and the existing problems in the risk control are evaluated. In the fifth part, according to the problems existing in the financial risk control of the acquisition of Shanghai Electric Power driven by Ocean Motor, some suggestions are put forward to strengthen the financial risk control of the merger and acquisition of enterprises.
【學(xué)位授予單位】：廣東工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.6;F271

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