摘要伴随着经济全球化的快速发展，越来越多的企业开始走上国际化道路。跨国公司成为众多企业的发展目标，越来越多的企业为了增加自己的国际竞争力开始推行全球化经营战略，于是全球范围内就掀起了一场规模宏大的跨国并购浪潮，我国企业在改革开放的影响下积极响应走出去的战略，很多大型企业将跨国并购作为对外投资和开拓市场，提高竞争力的新方法。海外并购一度成为流行的新兴事物，作为一种对外投资和扩大规模的企业行为，海外并购有利于优化企业的资源配置增加企业的生产经营规模及能力，能够提高本国企业在国际市场上的竞争力，而随着全球化程度的加深，并购已经成为国内外企业发展的必然趋势。目前对我国企业而言跨国并购还是一项高风险的投资行为，在整个并购活动当中都要时刻预防财务风险的增加，如此才能保证其利润不被缩小。本文通过对我国企业跨国并购的实际问题进行研究，主要分析步骤如下：首先对跨国并购进行理论层面的概述和分析；其次对我国的跨国并购现状及发展趋势进行详细描述；接下来针对我国企业跨国并购过程中出现的问题进行分析探讨；最后针对问题提出相应的解决办法和具有可行性的建议，希望本文的研究对于我国企业跨国并购的发展有一定的帮助，从而对我国的市场经济发展和经济水平的提高具有促进作用。关键词：企业并购财务风险防范策略AnalysisonFinancialriskofCross-bordermergerandacquisitionofEnterprisesAbstractWiththerapiddevelopmentofeconomicglobalization,moreandmoreenterprisesbegintotaketheroadofinternationalization.Multinationalcompaniesbecomegoalsofmanyenterprises,moreandmorecompanieshavebeenlaunchedinordertoincreasetheirinternationalcompetitivenessglobalizationmanagementstrategy,andsoonaglobalscaleissetoffabigwaveofcross-borderm&a,Chineseenterprisesundertheinfluenceofthereformandopeningupthepositiveresponsetogooutstrategy,manylargeenterprisestransnationalmergersandacquisitionsasforeigninvestmentandexpandthemarket,improvethecompetitivenessofthenewmethod.Overseasm&abecamepopular,asakindofbehavior,andexpandthescaleofforeigninvestmententerprisesoverseasmergersandacquisitionsisbeneficialtooptimizeenterpriseresourcesconfigurationtoincreasetheenterpriseproductionandoperationscaleandability,toimprovethecompetitivenessofdomesticenterprisesintheinternationalmarket,andwiththedegreeofglobalization,mergersandacquisitionsathomeandabroadhasbecometheinevitabletrendofenterprisedevelopment.Atpresent,cross-bordermergerandacquisitionisstillahigh-riskinvestmentbehaviorforChineseenterprises.Inthewholeprocessofmergerandacquisition,weshouldalwayspreventtheincreaseoffinancialrisks,soastoensurethattheirprofitswillnotbereduced.ThispaperstudiesthepracticalproblemsofChineseenterprises'cross-bordermergersandacquisitions,andthemainanalysisstepsareasfollows:firstly,itgivesatheoreticaloverviewandanalysisofcross-bordermergersandacquisitions;Secondly,thestatusquoanddevelopmenttrendofChina'stransnationalmergersandacquisitionsaredescribedindetail.Next,theproblemsintheprocessoftransnationalmergerandacquisitionofChineseenterprisesareanalyzedanddiscussed.Finally,correspondingsolutionsandfeasibleSuggestionsareputforwardtosolvetheproblems.ItishopedthattheresearchinthispaperwillbehelpfultothedevelopmentofChineseenterprises'cross-bordermergersandacquisitions,soastopromotethedevelopmentofChina'smarketeconomyandtheimprovementofeconomiclevel.Keywords:enterprisemergerandacquisitionfinancialriskpreventionstrategy;目录第一章前言............................................11.1企业并购概念.......................................11.2企业并购财务风险概念...............................21.3...
