企业并购的具体含义主要是指企业之间的兼并与收购,具体而言就是一个企业通过兼并另一个企业的相关股权或资产,从而达到控制另一个企业扩大本企业的规模,增强自身在市场中的竞争力的目的。企业并购的最终目的是要追求经济利益的最大化,因此在并购中进行可行性的财务分析,降低并购的财务风险显得十分的必要。 The specific meaning of M & A mainly refers to the mergers and acquisitions between enterprises, specifically is a business through the annexation of another business-related equity or assets, so as to control another business to expand the size of the enterprise and enhance their own market The purpose of competitiveness. The final purpose of M & A is to pursue the maximization of economic benefits. Therefore, it is necessary to conduct a feasible financial analysis in M ​​& A and reduce the financial risk of M & A.