文档介绍：集美大学成人教育学院
会计理论期末论文
题目浅谈会计信息失真的成因与对策
届: 2011 专业班级: 会计(1)班
学生姓名: XXX 学号: 2009035XXX
2011年 11 月 30 日
企业并购的财务分析
[摘要]并购作为市场经济条件下的一种企业行为,是企业从生产经营向资本运营转变的有效方式,是企业实现快速扩张从而达到一体化战略目的的有效手段,无论是大型中国企业还是规模较小的民营企业,在制订公司战略的时候都或多或少地考虑过企业的兼并和收购。财务问题是企业并购的核心问题。由于企业家们的并购动机各异,往往很仓促就下决策采纳并购计划,失败的并购案例不胜枚举,它们也许有对目标公司进行财务分析,但是没有进入深层次的分析。因此,只有在企业并购的全过程中,做好每个阶段的并购财务分析,才能提高并购的财务效率,降低并购的财务风险,达到并购的财务目标。本文就企业并购中如何进行财务分析,应该注重哪些方面的财务分析,并结合我国企业并购现状及存在的误区进行了论述。
[关键词]企业并购财务分析风险
Financial analysis of mergers and acquisitions
[Abstract]Mergers and acquisitions as a market economy under the conditions of the kind of corporate behavior, is the enterprise capital operation from production and business transformation to an effective way to achieve rapid expansion of enterprise integration strategy aims to achieve an effective means, whether large or small panies private enterprise, in the formulation of corporate strategy when they are more or less considered in mergers and acquisitions. Financial problems is the core issue of mergers and acquisitions. As the entrepreneurs of different M & A motives, often under very hasty decision on the adoption of the merger plan, the failure of mergers and acquisitions are numerous cases, they may have a financial analysis of the pany, but did not enter in-depth analysis. Therefore, only mergers and acquisitions in the entire process and do financial analysis for each phase of the acquisition, mergers and acquisitions in order to improve financial efficiency and reduce financial risks of mergers and acquisitions, mergers and acquisitions to achieve financial goals. In this paper, how to conduct mergers and acquisitions in the financial analysis should focus on what aspects of financial analysis, mergers and bined with our current situation and the errors are discussed.
[Key words] Mergers & Acquisitions Financial Analysis Risk
目录
引言 1
一、企业并购概述 1
(一)企业并购的含义 1
(二)企业并购的特征 1
(三)企业并购的财务分析的意义 2
二、企业并购的财务分析 3
(一)营运能力分析 3
(二)偿债能力分析 4
(三)盈利能力分析 4
(四)发展能