摘要 目前，我国医药流通行业不仅流通企业数量远远高于世界平均水平，行业集中度也较发达国家相去甚远，严重制约了药品批发配送业务的适度集中和高效。在前述行业背景下，近年我国医药流通行业已呈现出市场集中趋势，并购重组，已成为医药流通企业抓住现阶段国内医药行业整合的机遇、快速扩大市场覆盖率的有效手段。但是在实际的并购案例中，医药流通企业并购往往以失败告终的比较多。因此，如何防范并解决医药流通企业并购的财务风险问题，已成为一项热点话题。本文依据企业并购风险管理的基本理论，提出了医药流通企业在企业并购重组过程中可能发生的财务风险，主要为定价风险、支付风险、税收风险和整合风险四种。通过分析我国医药流通企业...At present, the number of companies in Chinese medicine circulation industry is much higher than the world average level, and Industry concentration also a far cry from more developed countries. Such conditions have thus severely restricted the efficiency of medicine wholesale distribution business. In recent years, a tendency of market concentration has emerged in China’s medicine circulation; me...学位：会计硕士院系专业：管理学院_会计硕士学号：X201115706
