It is difficult to avoid the risk of mergers and acquisitions under market economy conditions. Mergers and acquisitions fail to achieve the economic benefits because of information asymmetry, the uncertainty of the external environment, the complexity of the op-eration and management activities and enterprises themselves limited capacity. It will be hidden danger of business activities. M&A risk throughout the entire M&A activity, and we must attach importance to Financial risk as key factors of M&A. It determines the success or failure of mergers and acquisitions whether identify, avoid and control financial risk of M&A.% 当前,并购重组已成为国内知名水泥企业做大做强的战略选择,但企业并购重组过程中不可避免地存在企业并购的风险,由于信息的不对称性、外部环境的不确定性、经营管理活动的复杂性和企业自身能力的有限性而导致企业并购后达不到预期的经济效益,甚至给并购之后企业的经营活动留下隐患。并购风险贯穿于整个并购活动,作为企业并购成功关键因素的财务风险应该引起我们足够的重视,能否识别、规避和控制并购中的财务风险,决定着并购的成败。
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