企业并购作为资本扩张的形式和手段,海外并购已逐渐成为我国企业快速提升全球竞争力的重要策略,而融资风险成为决定企业并购成败的重要因素之一,本文从融资安排以及交易结构入手,对并购中的融资风险进行讨论,并提出相应的防范措施。 As a form and means of capital expansion, overseas mergers and acquisitions (M & A) have gradually become an important strategy for Chinese enterprises to rapidly enhance their global competitiveness. Financing risk has become one of the important factors that determine the success or failure of M & A. This article starts with financing arrangements and transaction structure, Financing risks in M ​​& A are discussed, and corresponding precautionary measures are put forward.