企业并购,包括兼并与收购。并购能够优化企业的资源配置,使企业之间充分发挥自有优势,形成企业间的规模效应,因此受到各国企业的重视,并购作为一项重大的经济运营活动,其中存在着各种风险,而财务风险在众多风险中显得尤为突出,本文对此经济活动中产生财务风险的成因作了细致分析,旨在控制此经济活动过程中所产生的财务风险,并提出解决方案。 Mergers and acquisitions, including mergers and acquisitions. Mergers and acquisitions can optimize the allocation of resources for enterprises so as to give full play to their own advantages among enterprises and form the scale effect among enterprises. Therefore, M & A is valued by enterprises in all countries. As a major economic operation, M & A has various risks, Financial risk appears to be particularly prominent among many risks. This article analyzes the causes of financial risk in the economic activities in detail and aims to control the financial risks arising from the economic activities and propose solutions.