大洋电机并购上海电驱动的财务风险控制研究

发布时间：2018-05-04 20:32

本文选题：公司并购 + 财务风险　；参考：《广东工业大学》2017年硕士论文

【摘要】：近几十年来资本市场快速的发展和市场经济的成熟,公司并购已经成为扩大市场占有率、资源配置、市场扩张的重要手段。公司通过并购实现资产重组、股权整合等来改善公司的财务状况、提升业绩、降低财务风险,寻求公司发展的新增长点。但我国的公司在并购中存在严重的并购财务风险问题,而并购财务风险又是企业并购活动中的重中之重且始终贯穿整个企业并购,很大程度上影响并购的结果。由此可见,财务风险在企业并购活动中占据着重要的地位。在并购中企业没有对面临的财务风险做出准确的判断、采取适当的应对措施,就会导致企业财务困难并引发企业并购危机。研究企业并购的财务风险,有助于找到防范与控制的措施,促进并购的发展,提高财务管理的水平。本文共分为五部分:第一部分主要说明研究背景、研究目的和意义、国内外研究现状以及本文研究内容和方法;第二部分主要阐述企业并购与并购财务风险相关理论概述,为案例研究提供必要的理论基础;第三部分主要介绍大洋电机与上海电驱动的并购过程;第四部分主要阐述大洋电机并购上海电驱动过程中存在的财务风险,较系统详细地分析了并购过程中财务风险产生的原因和实施控制措施,并对并购中财务风险的控制措施以及风险控制存在问题进行了评价;第五部分根据大洋电机并购上海电驱动的财务风险控制存在的问题,提出了加强企业并购财务风险控制的建议。
[Abstract]:With the rapid development of capital market and the maturity of market economy in recent decades, M & A has become an important means to expand market share, resource allocation and market expansion. Through mergers and acquisitions to achieve asset restructuring, equity integration and so on to improve the financial situation of the company, improve performance, reduce financial risks, seek new growth points for the development of the company. However, there are serious financial risks in M & A of Chinese companies, and the financial risk of M & A is the most important in M & A activities and always runs through the whole enterprise M & A, which to a great extent affects the result of M & A. Thus, financial risk occupies an important position in M & A activities. In M & A, enterprises do not make accurate judgment on the financial risks they face, and taking appropriate measures will lead to financial difficulties and lead to M & A crisis. To study the financial risk of M & A is helpful to find the measures to prevent and control it, to promote the development of M & A and to improve the level of financial management. This paper is divided into five parts: the first part mainly explains the research background, research purpose and significance, domestic and foreign research status, as well as the research content and methods of this paper; the second part mainly describes the theory of M & A and M & A financial risk. The third part mainly introduces the merger process of ocean motor and Shanghai electric drive; the fourth part mainly expounds the financial risk in the process of ocean motor merger and acquisition of Shanghai electric drive. In this paper, the causes of the financial risk in the process of M & A are analyzed in detail, and the control measures of the financial risk and the existing problems in the risk control are evaluated. In the fifth part, according to the problems existing in the financial risk control of the acquisition of Shanghai Electric Power driven by Ocean Motor, some suggestions are put forward to strengthen the financial risk control of the merger and acquisition of enterprises.
【学位授予单位】：广东工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6;F271

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