Y集团并购财务风险控制的案例研究

发布时间：2018-04-21 10:36

本文选题：并购 + 财务风险　；参考：《北京交通大学》2016年硕士论文

【摘要】：在中国,伴随着市场经济发展的逐步深入,企业增大市场所占比重、升级资源分配、减少支出、拓展市场等均是公司完成并购的主要方式。财务风险连通并购环节的始末,是决定并购能否顺利的主导条件。对公司并购存在的财务风险作探究,无论对国有公司还是经济的发展来说都有至关重要的含义。在本文中,主要涵盖内容共划分为五大部分,部分一为第一章,首先对国内企业并购的历史及现状进行概述,在此研究背景下,引出本文的研究内容,企业并购财务风险的评估和控制,进而说明本文的研究意义,即在评估企业并购财务风险的基础上对其实施有针对性的控制措施,使企业并购能够顺利进行。部分二是第二章,主要为国内外对企业并购财务风险控制的研究现状。本部分主要从现有的文献入手对企业并购财务风险的含义、类型、产生原因、识别与评估、控制措施进行梳理,为本文的研究提供了丰富而坚实的理论基础,同时总结发现现有研究的不足,即目前国内外众多学者对企业并购财务风险进行单独的综合分析和研究很少。同时,由于企业内部信息的不可得性、相关统计数据较少,因此多数学者对于企业并购财务风险的探究都停留在定性研究上,定量研究并不多,这些不足为本文的研究提供了切入点。部分三是第三章,就并购的概念分类和步骤作判定及归纳,从而为本文的理论根基做铺垫。部分四是本文的第四章、第五章,此部分首先就Y集团对B公司的并购环境进行探究,针对在Y集团实行并购时,B公司的估价、融资、付款形式和并购后的财务重组作了解释和剖析,且对总体的并购计划予以筹划,并就实性和并购后的财务调整作了实质性地列举与陈述,对就公司并购过程中形成的财务风险警示作了归纳。部分五是第六章,是文章的总结及启示。文章运用了管理学概念和现实案件解析互相融合的探究方式,还望能为其它相似企业在应对并购中的财务风险提供参考借鉴意义。
[Abstract]:In China, with the gradual deepening of the market economy, enterprises increase the proportion of the market, upgrade the distribution of resources, reduce expenditure, expand the market are the main ways to complete mergers and acquisitions. Financial risk is the leading condition to determine the success of M & A. To explore the financial risk of M & A is of vital significance to the development of state-owned company and economy. In this paper, the main content is divided into five parts, the first part is the first chapter, first of all, the history and current situation of domestic M & A are summarized. Under this research background, the research content of this paper is drawn out. The evaluation and control of financial risk of M & A shows the significance of this paper, that is, on the basis of evaluating the financial risk of M & A, we should implement targeted control measures to enable M & A to proceed smoothly. The second part is the second chapter, mainly for the domestic and foreign financial risk control of M & A research. This part mainly from the existing literature on the meaning, types, causes, identification and evaluation, control measures to sort out the financial risk of M & A enterprises, which provides a rich and solid theoretical basis for this study. At the same time, this paper summarizes the deficiency of the existing research, that is, many scholars at home and abroad have made a single comprehensive analysis and research on the financial risk of M & A. At the same time, due to the inaccessibility of internal information and the lack of relevant statistical data, most scholars' research on the financial risk of M & A stay on the qualitative research, and the quantitative research is not much. These deficiencies provide a breakthrough point for the study of this paper. The third part is the third chapter, which judges and induces the concept classification and steps of M & A, thus paving the way for the theoretical foundation of this paper. The fourth part is the fourth chapter of this article, chapter five, this part of the first part of the Y Group to B M & A environment, in view of the Y Group M & A in the B company's valuation, financing, The form of payment and the financial reorganization after M & A are explained and analyzed, and the overall plan of M & A is planned. This paper sums up the warning of financial risk in the process of merger and acquisition. Part five is the sixth chapter, which is the summary and inspiration of the article. This paper applies the concept of management and the analysis of practical cases to explore ways of mutual integration, and hopes to provide reference for other similar enterprises in dealing with the financial risks in mergers and acquisitions.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275;F271

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