我国的企业并购正在逐步走向成熟,虽然企业可以利用并购的方式实现快速的扩张及利润增长,但是企业并购这种行为会降低企业的价值,造成现金的短缺,并增加财务的风险。本文论述了企业在并购过程中出现的财务风险类型,并对其成因进行了分析,在上述的基础上提出了合理的防范措施。 M & A in China is gradually maturing. Although enterprises can make use of M & A to achieve rapid expansion and profit growth, the behavior of M & A will reduce the value of the enterprise, causing cash shortage and increasing financial risk. This article discusses the types of financial risks that enterprises appear in the process of mergers and acquisitions and analyzes their causes. Based on the above, it puts forward reasonable precautionary measures.