摘要：随着我国经济的发展，我国中小企业已成为国民经济中一支骨干力量，在国民经济增长中发挥着不可或缺的作用，已成为推动国民经济健康、持续发展的主力军和最具发展活力的经济增长点。然而，近年来，国内外一些知名企业由于对财务风险认识不足，使企业遭受巨大的经济损失，甚至有的破产倒闭。特别是中小企业的财务风险问题显得尤为突出。由于其受内外众多因素影响，使得其在财务管理方面存在着与自身发展和市场经济不适应的情况，导致其在应对激烈的市场竞争方面面临着巨大的困难。企业财务活动的某一方面或某个环节发生问题都可能产生财务风险，危及企业的生存和发展。本论文从中小企业外部和内部两个方面分析了财务风险的成因，针对中小企业财务工作中的问题，提出科学的防范措施，降低风险，提高经济效益。促进提高中小企业财务管理水平，加强财务风险防范意识，使中小企业持续、健康、快速发展。6441
关键词：中小企业；财务风险；资金结构；风险预警
Enterprise merger of financial risk and protection
Abstract：Along with the economic development of our country, minor enterprises, in terms of medium and small-scale business, become the underpinnings and pivotal forces in the national economy; furthermore, it plays an irreplaceable role in the contribution of the growth of the national economy. It is the force to motivate the national economy to develop healthily, the spearhead of the sustainable development, and the growth engine with the most vitality. However, some domestic and foreign business with renown in their fields resulted in hugely economic loss and even bankruptcy in the recent years, due to the insufficient knowledge of the financial crisis. This problem is strikingly obvious among the minor enterprises. Owing to the influences of the intrinsic and extrinsic factors, those minor enterprises are not parallel to their self-development and the market economic regarding to the financial management, leading to the confrontation of the gigantic difficulties when responding to the fierce competition in the market. The occurence of the problems in any aspect or step of the financial activity in the enterprise will increase the possibility of the financial crisis, which will endanger the existence and development of the enterprises. This article starts with the analysis of the external and internal factors of the minor enterprises that lead to the financial crisis. Then it focuses on the problems that probably occur in the financial works in the minor enterprises. The suggestion of the scientifically protected measurements will be introduced in order to lower the risks and increase the economic efficiency. Also, it will stimulate the financially managerial level in the minor enterprises and strengthen the awareness of the financial risks, by means of the theories mentioned above, resulting in the sustainable, healthy and rapid development.
Key words: Minor enterprises; Financial risks; Funding structure; Pre-alertness of risks.
目录
绪论    5
一、企业合并概述    6
（一）企业合并的含义    6
（二）企业合并的原因    6
1、企业合并的宏观原因    6
2、企业合并的微观原因    7
二、企业合并的方式    7
（一）行业角度    7
1、横向合并    7
2、纵向合并    7
3、混合合并    7
（二）付款方式角度    8
1、用现金购买资产    8
2、用现金购买股票    8
3、以股票购买资产    8
4、用股票交换股票    8
5、债权转股权方式    8 企业合并的财务风险及其防范+文献综述:http://www.751com.cn/kuaiji/lunwen_3991.html