文档介绍：摘要
在激烈的市场竞争中,企业只有不断地发展壮大,才能求得自身的生存。企业发展壮大的途径一般有两条:一是靠企业内部资本的积累,实现渐进式的成长;二是通过企业并购,迅速扩展资本规模。虽然重大的并购案例此起彼伏,高潮迭起,且有愈演愈热之势。然而在当今金融危机肆虐之下,很明显的,并购之路不容易,近几年出现好几个并购失败大案,失败原因多方面的,但其中一个因素,跟财务整合脱离不了关系。
本文将根据相关文献,以企业并购中财务整合存在的问题为研究对象,通过对企业并购中财务整合的内容及特点分析入手,分析我国财务整合的必要性及其研究现状。并进一步分析财务整合在总体运筹和具体细节方面存在的问题,其中重点分析财务整合在财务机构设置、财务管理制度、资产以及负债整合等方面存在的问题。最后结合前面所提到的相关理论和问题分析,从总体运筹与具体细节方面,提出解决财务整合问题、提升财务整合水平的措施。
关键字:企业并购;财务整合;问题
ABSTRACT
In the fierce petition, enterprise which only develop and grow stronger,can find their own way to are generally two ways to get the development and growth for enterprises: first, depend on the accumulation of capital by enterprise themselves to achieve incremental growth; Second, through mergers and acquisitions to expand the capital scale rapidly. Although the case of major mergers and acquisitions take place one after another, and tend to be more and more hot. However, under today's raging financial crisis, it is ovbious that M & A is not so are several failure acquisitions in recent years, the reasons for failure are ponent, but one of the factors is that it has a relationship with the financial integration.
This paper will based on the related articles , Prevention at problems existing in the Financial Integration in M & A level, Through the analysis of the contents and characteristics in the integration of M & A , analyse the necessity and the Situation of Study for financial integration . And further analyses the problems of Financial Integration in overall planning as well as in nuts and bolts . Pay great attention to the problems of financial integration in the settings of financial institutions ,financial management system, integration of assets and liabilities and so on. Finally, combine with the relevant theories and issue analyses as mentioned above , Propose measures to solve the problem of financial integration and enhance the level of financial integration from the overall planning and specific details.
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