并购作为一种企业行为,会给企业带来诸如规模经济、资源配置等效应。但并购也存在风险,其核心是财务风险,本文正是基于此,从并购的基本概念出发,首先分析并购给企业带来的财务风险,然后针对各风险提出如何进行防范的具体措施和建议。 Mergers and acquisitions (M & A), as a kind of corporate behavior, will bring about such effects as economies of scale and resource allocation to enterprises. However, there are risks in M ​​& A. The core of this paper is financial risk. Based on this, this paper starts with the basic concept of M & A, firstly analyzes the financial risks brought by M & A, and then puts forward specific measures and suggestions on how to prevent them from happening.