文档介绍：山西财经大学
硕士学位论文
我国企业海外并购风险研究
姓名:张丽
申请学位级别:硕士
专业:会计学
指导教师:裴伯英
2011-06-10
摘要
近几年,我国大力支持有能力的企业“走出去”,虽然我国企业的海外
并购走了很多弯路,成绩不是十分理想,但这一政策是我国企业走向国际化
的捷径,并且这一战略已引起了海内外学者的广泛关注,因此这一选题有很
大的研究空间。
本文先对文章的选题背景、研究意义以及我国并购及海外并购的现状进
行阐述,站在中国企业海外跨国并购的角度,通过文献及典型案例回顾,总
结在并购的不同阶段影响并购进行的风险因素。再对我国企业海外并购过程
中存在的风险进行了系统的分析的同时,借鉴其他国家的成功经验,进而得
出我国企业在海外并购过程中风险规避方法,文章随之探讨了相关风险的规
避措施,力图使我国企业在以后的海外并购过程中遇到风险时能够及时规
避,降低并购成本,为并购后的经营运转提供先决条件。同时,也希望有抱
负的企业依据自己的发展状况合理进行海外并购,最大限度的减少资源浪
费。
【关键词】我国企业海外并购风险规避
3
Abstract
In recent years,China's strong support for the ability of enterprises to "go", although the
acquisition of panies take a lot of detours, results are not very satisfactory, but
this policy is the internationalization of enterprise short-cut, and this strategy hashas attracted
wide attention from scholars, so much the topic of space.
This article first article,background,research significance,and our M&A and described the
current situtation of overseas mergers and acquisitions,standing cross-border mergers and
acquisitions of Chinese enterprises overseas perspective,through literature review and a typical
case,summarizes the different stages in the acquisition of the risks of mergers and
M&A in China and then exist in the process of risk analysis of the
system at the same time, learn from essful experiences of other countries, e to the
process of China's enterprises in overseas mergers and acquisitions in the risk aversion
approach, the article analyzes the related Suizhi risk aversion measuresto try to make China's
enterprises overseas acquisitions in the future risks encountered in a timely manner to avoid,
reduce acquisition costs for running the business after the merger to provide
pre-, we panies aspiring reasonable basis for the development
of their own overseas acquisitions, to minimize waste of resources.

【Key Words】China's enterprises Overseas M&A Risk Avoid
4
山西财经大