In the western developed countries economic development history, the enterprise merger perforative among them, played an irreplaceable role. Enterprise merger as the product of the era, to economic development in China has had a huge impact. Enterprise merger in the development of our country is not a long time, is still in the initial stage of exploration. In the developed countries for reference through the mature theory and combining with the actual condition of our country enterprise merger already has a rapid development. But, to the enterprise merger encountered in the process of financial decision-making’s research also very lag. This paper is just financial decision-making in the enterprise merger in the process of the significance to a simple exploration.
Key Words： enterprise merger；financial decision-making；exploration