上市公司並購重組中的財務風險及其控制研究－以金亞科技股份有限公司為例

Research on financial risk and control in mergers and acquisitions of listed companies: taking Jin Ya Technologies Inc as an example

楊靈修(Lingxiu YANG)

《IETI Transactions on Social Sciences and Humanities》 7卷 (2020/05) Pp. 197-205

https://doi.org/10.6896/IETITSSH.202005_7.0026

摘要

自從二十世紀以來，伴隨全球經濟一體化進程加快，歐美發達國家興起新一輪並購潮流。同樣的，我國內地企業並購也隨迸發出活力。本文將以金亞科技股份有限公司入手，一探企業間並購中的財務風險的起因以及提出相關對策。通過比較研究法、採用文獻資料引用歸納法和經驗總結法在金亞科技股份有限公司兩起並購案中的做法可以得出，企業如果能重視事先的資訊搜集工作，並合理選擇多管道的融資方式最後還要安排周密的財務審查。並購中的財務風險就可以被大大抵消，最大程度保障並購的成功與新公司運營。

關鍵字

並購 ； 風險 ； 對策

並列摘要

Since the 20th century, with the acceleration of the process of global economic integration, a new round of M & a trend has emerged in developed countries in Europe and America. In the same way, M & A in mainland China is also booming. This paper will start with geeya Technology Co., Ltd. to explore the causes of financial risks in M & A between enterprises and put forward relevant countermeasures. Through comparative research, literature reference induction and experience summary in the two M & A cases of geeya Technology Co., Ltd., it can be concluded that if the enterprise can pay attention to the information collection in advance, and choose a reasonable multi-channel financing mode, it is necessary to arrange a thorough financial review. The financial risks in M & A can be greatly offset to ensure the success of M & A and the operation of new companies.

並列關鍵字

Merger ； risk ； countermeasure