摘要：企业想要扩张发展，其中重要的方式之一就是并购。随着经济全球化的不断深入，我国企业也陆续掀起了一阵跨国并购的热潮。跨国并购机遇和挑战并存，虽然能给企业提供更广阔的市场环境和更丰富的资源，但与此同时，企业在并购的过程中需要面对更复杂的经济环境产生的财务风险，应该制定出符合企业战略发展的并购方案。跨国并购方应该将决策风险、融资风险、支付风险、汇率风险和经营风险等列入企业财务风险管理系统中，对风险进行有效的识别和管控。本文结合具体的案例分析跨国并购存在的财务风险,并提出跨国并购财务风险的防范措施。
关键词：跨国并购 财务风险 财务风险防范
Abstract: Enterprises want to expand, which is one of the important ways of mergers and acquisitions. With the deepening of economic globalization, China's enterprises have set off a wave of transnational mergers and acquisitions.A opportunities and challenges coexist, though can give enterprises to provide a broader market environment and more abundant resources, at the same time, enterprises need to face more complex economic environment of the financial risk in the merger and acquisition process. Transnational merger should be the decision risk, financing risk, payment risk, exchange rate risk and operational risk in financial risk management system of enterprise, to identify and control the risk effectively. Based on the analysis of specific cases of multinational mergers and acquisitions of financial risk, and puts forward the cross-border mergers and acquisitions in the financial risk prevention measures.
Key words: cross-border mergers and acquisitions financial risk financial risk prevention
