试论企业并购的动因，财务风险及其控制
摘 要
众所周知，企业并购作为一种企业的成长方式，在给企业带来机遇和盈利的同时，也蕴藏着巨大的风险。分析众多的并购案例，失败的不少甚至失败率高于 50%，使企业蒙受巨大的损失。因此，做好并购风险的识别、测量及对并购财务风险进行防范，对并购决策者来说至关重要。基于此，本文从并购风险的基本理论到并购风险的识别、测量、防范等方面对并购的风险进行了系统全面的研究，以期为并购决策者提供借鉴，使并购达到预期的效果。
关键词：企业并购 动因 财务风险 控制
Discussion on Enterprise M & A, financial risk and its control
Abstract
As everyone knows, the enterprise merger and acquisition is a kind of enterprise development, in bring opportunity and profit at the same time, it also has great risks. Analysis of the many M & A cases, failure and many even failure rate above 50%, make enterprise incur huge losses. Therefore, do a good job of merger and acquisition risk identification, measurement and the acquisition of the financial risk prevention in merger and acquisition, decision makers is critical. Based on this, this article from the merger of the basic theories of the risk to the merger and acquisition risk identification, measurement, prevention and so on M & a risk were studied systematically, in order to provide reference to mergers, mergers and acquisitions to achieve the desired effect.
Keywords：Enterprise merger and acquisition，Motivation，Financial risk，Control
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