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煤炭企业兼并重组中财务风险的识别及控制研究

Identification and control of financial risk in coal company mergers and acquisitions

中文摘要英文摘要

全国范围内的煤炭企业兼并重组给大型国有煤炭企业带来机遇的同时也带来风险,本文首先介绍了煤炭企业兼并重组中财务风险识别的流程、方法,财务风险识别的流程按照并购前、并购中、并购后三个阶段依次识别,识别方法主要有德尔菲法、风险树识别法和幕景识别法;在此基础上分析了煤炭企业重组中可能遇到的关键财务风险,主要有目标企业的选择风险、价值评估风险、投资风险、融资风险、支付风险和整合风险;最后提出相应的风险控制措施,以期为我国煤炭企业在兼并重组活动中财务风险的识别和控制提供有益借鉴。

In national area, coal enterprise mergers and acquisitions bring large state-owned coal enterprises opportunities but also risks. This paper first describes the processes and methods of financial risk identification in coal company mergers and acquisitions, in accordance with pre-merger, during-merger and after-merger three stages, financial risk identification process identify orderly, identification methods include the Delphi method, the risk of tree identification method and the curtain scene recognition method; on the basis, we analysis the key financial risks that may be encountered, mainly include the choice of target company risk, valuation risk, investment risk, financial risk, payment risk and integration risk; and in the end this paper concludes with corresponding control measures in restructuring, with a view to provide a useful reference to China's coal enterprises to identify and control financial risks in mergers and acquisitions activity.

李强、程聪聪

矿山经济财政、金融工业经济

兼并重组煤炭企业财务风险识别与控制

mergers and acquisitionscoal companiesfinancial riskidentify and control

李强,程聪聪.煤炭企业兼并重组中财务风险的识别及控制研究[EB/OL].(2011-07-13)[2025-08-24].http://www.paper.edu.cn/releasepaper/content/201107-184.点此复制

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