随着国内外资本市场的不断介入,越来越多的中国企业选择海外并购,海外并购中,如果企业将各种条件运用得好则促进其发展、增强竞争力;反之,则问题百出。本文的研究目的是分析影响中国企业海外收购成败的原因,选择财务因素进行重点分析,以期给予企业海外并购时财务因素分析方面的建议。 With the constant involvement of domestic and overseas capital markets, more and more Chinese enterprises choose to merge overseas and overseas. If enterprises apply various conditions well, they will promote their development and enhance their competitiveness. On the contrary, they will have problems. The purpose of this paper is to analyze the reasons that affect the success or failure of overseas acquisitions of Chinese enterprises, and select the financial factors to carry on the key analysis, with a view to giving advice on the financial factors analysis of overseas mergers and acquisitions.