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企业之间的兼并与收购,是一项高风险经营活动,财务风险更是企业并购成功与否的重要影响因素。因此,加强对并购财务风险的控制与管理,以指导企业并购实践,提高并购效率,具有十分重要的现实意义。
Mergers and acquisitions between enterprises is a high-risk business activities, financial risk is more important factor in the success of M & A. Therefore, it is of great practical significance to strengthen the control and management of M & A financial risk in order to guide M & A practice and improve the efficiency of M & A.