| 企业并购交易中的审计风险与防范 |
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| 引用本文： | 李民,陈兰辉.企业并购交易中的审计风险与防范[J].郑州航空工业管理学院学报(管理科学版),2005,23(1):65-69. |
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| 作者姓名： | 李民 陈兰辉 |
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| 作者单位： | [1]中南大学商学院,湖南长沙410083 [2]南方航空动力集团公司,湖南株洲412002 |
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| 摘 要： | 企业并购是资本运营的主要方式,也是一项高风险的经济活动.在并购交易的准备阶段存在与并购环境有关和与实力评估有关的审计风险.在并购交易的实施阶段存在与价值评估、出资方式、筹资、并购协议签订等有关的审计风险.在并购交易的整合阶段存在与人事管理、经营管理、财务管理和文化建设等方面有关的审计风险.对于审计者而言,有必要采取措施防范和降低并购交易各阶段的审计风险.
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| 关 键 词： | 企业 并购 并购风险 审计风险 资本运营 |
| 文章编号： | 1007-9734(2005)01-0065-05 |
| 修稿时间： | 2004年10月28 |
Audit Risks and Precautions in the Transaction of Enterprise Merger |
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| LI Min ,CHEN Lan-hui.Audit Risks and Precautions in the Transaction of Enterprise Merger[J].Journal of Zhengzhou Institute of Aeronautical Industry Management,2005,23(1):65-69. |
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| Authors: | LI Min CHEN Lan-hui |
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| Institution: | LI Min 1,CHEN Lan-hui 2 |
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| Abstract: | Enterprise merger is the main mode of capital operation and high-risk activity.In the preparation stage of merger transaction,it exists the audit risks connected with merger environment and strength assessment.Audit risks connected with the fields of value assessment,providing funds methods,raising money,merger agreement signing also exist in the implementation stage of merger transaction.In the last conformity stage of the merger transaction,it exists the audit risks which is connected with the management of personnel,management and adminstration,financial management and culture construction.As for the auditors,it is necessary to take some measures to precaution and decrease the audit risks in each stage of merger transaction. |
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| Keywords: | enterprise merger transaction merger transaction risks audit risks capital operation |
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