摘要 随着中国经济的高速发展，中国的经济已经进入转型升级周期，而经济的转型又是推动各行业兼并重组的内在动力，中国的并购市场近几年来发展迅速房地产企业在并购市场中更是扮演着不可或缺的角色，企业通过并购不断扩大市场版图，进一步增强自身综合实力已成为常态，与此同时并购的财务风险也随之而来，因此对房地产并购财务风险进行研究显得尤为重要。通过扎实的理论分析，对房地产企业并购财务风险的相关理论以及类型进行了研究，分析了我国房地产企业并购的现状，并辅以阳光城并购上海信业的实际案例，对并购过程中实际存在的价值评估风险、融资支付风险、整合风险等风险进行分析，这些风险都会对企业并购产生影响，最终导致并购失败，给企业发展带来不利影响。在此案例研究的基础上加强对房地产企业并购财务风险的防范与控制，提出拓宽融资渠道、建立资本积累机制、以及财务制度整合等措施，建立起完善有效的财务风险控制体系。 关键词：房地产并购 财务风险 风险控制 阳光城 1Abstract With the rapid development of China's economy, China's economy has entered the transformation and upgrading cycle, and the economic transformation is the internal driving force for the merger and reorganization of various industries. With the continuous development of market economy in our country, China's m&a market is developing rapidly in recent years, the real estate enterprise but also plays an indispensable role in the m&a market, expanding enterprise through merger and acquisition market, further enhance their own comprehensive strength has become the norm, meanwhile the m&a financial risk comes, so is particularly important to study the financial risk of real estate m&a. Using solid theory analysis, , the method of related theory of the financial risk of real estate enterprises mergers and acquisitions and type are studied, the status quo of our country real estate enterprise mergers and acquisitions, The present situation of Chinese real estate enterprise merger and acquisition is anal...
