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在我国,许多大型的煤炭企业会选择多样化的经营管理方式来适应市场发展需求,其中对中小煤矿企业的收购,是煤炭企业加强资源整合能力的重要举措。这也是我国资源优化模式的具体表现,在一定程度上能够帮助我国的煤矿产业实现自我结构的优化升级。但是在并购的过程中,会因为煤炭产业的兼并风险而给煤炭企业带来各种各样的财务风险。因此,加强煤炭企业的财务风险防范意识与解决能力,是煤炭企业能更好适应市场竞争的关键举措。所以,在并购方案中应当注重对并购因素的全面考虑。本文将可能在并购活动中产生的财务风险一一分类,加强对其的认识水平,做到处理能力的有效提高。
In our country, many large-scale coal enterprises will choose diversified management methods to meet the needs of market development. Among them, the acquisition of small and medium-sized coal mines is an important measure for coal mines to strengthen the capability of resource integration. This is also a concrete manifestation of China’s resource optimization model, to a certain extent, to help China’s coal mining industry to achieve self-optimization and upgrading of the structure. However, in the process of mergers and acquisitions, coal enterprises will be exposed to various financial risks due to the merger risk of the coal industry. Therefore, strengthening coal enterprises’ awareness and ability to prevent financial risks is a key measure for coal enterprises to better adapt to market competition. Therefore, the merger and acquisition plan should focus on the full consideration of mergers and acquisitions. This article classifies the financial risks that may occur in the M & A activity one by one to enhance the level of their understanding and achieve an effective improvement of their handling capacity.