On one hand it helps the entities which will take over objective entities expand its yield scale , raise its produce ability and get materials and human resource at low cost . on the other hand objective entities will get out of the mess and be renewed . but it is not always the case 本文主要是站在并购投资主体的角度，利用并购投资的经济理论，采用现代风险管理的方法，紧密结合当前中国企业并购交易的基本特点，对企业并购交易的准备、操作和实现阶段所面临的风险进行分析，并提出控制风险的方法和措施。
