互联网企业并购财务风险与防范摘 要本文运用了归纳演绎、案例分析相结合的方法，并对互联网企业的特征有了一定的详细的了解。在此基础上，首先，对互联网企业的并购的国内外并购现状、特征、基础理论进行了深入的分析。并对互联网企业并购前期、中期、后期的财务风险进行识别。最后本文选取近年来互联网企业并购中的典型案例---阿里巴巴网络技术有限公司并购高德软件有限公司，通过对交易双方企业的发展历程、经营现状进行研究，交代了并购的动机并提出了具有针对性的对策。关键词：互联网企业，企业并购，财务风险防范，阿里巴巴，高德软件Financial risk and prevention of merger and acquisition of Internet enterprisesAbstractThis paper carefully reviewed the relevant information, based on the basic theory of mergers and acquisitions, the use of inductive deduction, case analysis of the combination of methods, and the characteristics of Internet companies have a detailed understanding. On this basis, first of all, the Internet enterprise mergers status at home and abroad, the characteristics and basic theory (including the theory of competitive strategy, scale economy theory, synergy theory) are analyzed. And identify the financial risks of the early, medium and late stages of Internet mergers and acquisitions. Secondly, through the acquisition of early information asymmetry, the target enterprise value assessment, the liquidity risk of Internet companies, mergers and acquisitions, medium-term financing payment, special risk, prevention and control of post merger human resources, financial resources, business resources integration risk three aspects of financial risk. Finally, this paper selects typical cases in recent years, the mergers and acquisitions in the Internet Alibaba network technology limited company mergers and acquisitions High German software company, through the research of business development course and the pre...
