企业并购的主要目的是期望通过并购实现良好的企业效益和社会效益。但是,由于并购行为受到很多因素的影响,在并购过程中必然会出现各种风险,最终影响企业并购绩效目标的如期实现。本文首先对并购各个阶段影响企业并购绩效的因素加以分析,然后对并购各阶段存在的相关风险进行深入研究,并在此基础上提出解决风险的相应对策。 The main purpose of M & A is to expect good corporate and social benefits through M & A. However, due to many factors that affect M & A, various risks are bound to occur during the M & A process, which ultimately affects the fulfillment of M & A performance targets as scheduled. This paper first analyzes the factors that affect the performance of M & A in each stage of M & A, then studies the related risks existing in each stage of M & A further, and puts forward corresponding countermeasures to solve the risk.