企业并购是企业与企业间权益重新分配和组合的手段,是并购企业实现自身经营规模的扩张和利润增长的一种显著方式。我国企业并购开始得相对较晚,并购经验相对于其他发达国家来说并不丰富和完善,企业并购过程中还存在着各种各样的风险。因此,企业在充分发挥并购优势的同时,要注意规避并购可能产生的财务风险,只有这样才能达到企业并购的真正目的,促进资源的优化配置,调整产业结构。 Mergers and acquisitions (M & A) are the means of redistribution and combination of rights and interests between enterprises and enterprises. It is also a significant way for M & A enterprises to realize the expansion of their own business scale and profit growth. Mergers and acquisitions in China started relatively late, M & A experience is not rich compared to other developed countries and improve, there are still a variety of risks in the process of mergers and acquisitions. Therefore, while giving full play to M & A advantages, enterprises should pay attention to avoiding possible financial risks of M & A, so as to achieve the real purpose of M & A, promote the optimal allocation of resources and adjust the industrial structure.