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企业并购是企业兼并和收购的总称,是一种市场行为。文章主要说明了企业并购时对被并购企业进行财务分析的基本理论与方法,在分析两组并购主体的基本情况的基础之上,应用财务理论与方法,对经营状况,财务指标和财务风险进行简要分析,最后针对企业并购引发了对我国企业并购和前景发展的思考。
Mergers and acquisitions are the general term for mergers and acquisitions of enterprises and a kind of market behavior. The article mainly explains the basic theories and methods of financial analysis of M & A enterprises during M & A. Based on the analysis of the basic situation of the two groups of M & A entities, the paper applies the theory and method of finance to the management of business conditions, financial indicators and financial risks A brief analysis of the final mergers and acquisitions triggered the mergers and acquisitions and prospects of China’s business development.