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| 浅谈企业并购财务风险与规避——以东方航空为例 摘 要 随着企业的发展与我国加入世界贸易组织的情况下，并购对于一个企业来说有着重大意义。并购不仅可以实现我国当代企业的优化资源配置，还是提高我国企业竞争力的一种有力手段。对被并购的企业来讲是注入优质资产，提高公司治理水平。对于并购方来说是扩大了企业的规模，能够在短时间内获取更大的收益。对于整个行业来说，优化资源配置。对于企业内的员工来说，能够有更多的发展更好的待遇。近几年来看，并购发生的有很多，根据有关数据来看我国在2005年已经成为亚洲第二大并购市场，财务风险是一个企业并购时产生的重要影响，因此在并购时要做好完整的财务分析也要做好避免产生的纠纷，保证能够做好并购交易的目的性。 关键词：并购；资源；扩张 Abstract With the development of enterprises and China's entry into the World Trade Organization, mergers and acquisitions are of great significance to an enterprise. M&A can not only optimize the resource allocation of contemporary Chinese enterprises, but also be a powerful means to improve the competitiveness of Chinese enterprises. For the merged enterprise,it is to inject high-quality assets and improve the level of corporate governance. For the acquirer,it expands the scale of the enterprise and can obtain greater benefits in a short time. For the whole industry, optimize the allocation of resources.For employees in enterprises, they can have more development and better treatment.In recent years, there have been many mergers and acquisitions.According to the relevant data, China has become the second largest M&A market in Asia in 2005.Financial risk is an important influence when anenterprise is engaged in mergers and acquisitions. Therefore, it is necessary to do a complete financial analysis and avoid disputesduring mergers and acquisitions to ensure the purpose of M&A transactions. Key words: Mergers and acquisitions；Resources；Expansio |
