跨国并购是在境外进行并购,并购方往往对境外的并购市场的熟悉程度比对国内的要低,跨国并购的风险比国内并购的风险要大。因此,对跨国并购风险特别是财务风险的研究就显得尤为重要。本文拟对企业并购的概述,跨国并购的特点及动因,跨国并购各阶段的财务风险及其控制加以探讨。企 Cross-border mergers and acquisitions are mergers and acquisitions overseas, mergers and acquisitions often overseas M & A market familiarity than the domestic low, the risk of cross-border mergers and acquisitions greater risk than the domestic mergers and acquisitions. Therefore, the research on cross-border mergers and acquisitions risks, especially financial risks, is particularly important. This article intends to summarize the M & A, the characteristics and motivation of cross-border M & A, the financial risks and their control in all stages of M & A. Enterprise