At present,it has already been the main strategy and means for Chinese enterprises to realize spanning development by merging. This dissertation takes a feed enterprise north in Hunan (xiang bei INC. ) for an instance, which merges anonther feed enterprise middle in Hunan(xiang zhong INC.). It analyses how to guarantee the success and reduce the financial risk by making an analysis of financial affairs during the course of implementing mergement.The dissertation is divided into five parts. The first part briefly explains the basic theory of financial analysis for enterprises to merge. The second part introduces the basic situations of two merging subjects in the instance. The third part analyses and estimates the state of the financial manage -ment of the target enterprise to merge, by applying the theory of financial analysis. The four part analyses and estimates the value of report forms assets and out-report form assets of the target enterprise to merge, by applying the theory of enterprise' s assests valuing; analyses and estimates the whole value of the target enterprises to merge,by apppoying the theory of the whole enterprise' s assets valuing. The five pary makes an analysis of the econemic feasibility to implement merging another enterprise, by applying the theory of financial analysis. |