企业并购的目的是为了进一步增强企业在市场竞争中的实力和抗风险的能力。然而企业并购过程中涉及的环节很多,要正确决策并非易事。本文拟着重对企业并购决策中并购方式的选择和并购风险的防范进行探讨,旨在为企业并购决策提供相应的理论依据。一、并购方式的对比评价选择企业并购方式必须将企业自身的利益和意愿与实现的可能性及存在的各种限制条件进行比较 The purpose of mergers and acquisitions is to further enhance the competitiveness of enterprises in the market competition and the ability to resist risks. However, many steps involved in the process of mergers and acquisitions, it is not easy to make the right decisions. This article will focus on the M & A decision-making in the choice of mergers and acquisitions and the prevention of M & A risk to explore, to provide a theoretical basis for M & A decision-making. First, the comparative evaluation of mergers and acquisitions The choice of mergers and acquisitions must be the company's own interests and aspirations and the realization of the possibility and the existence of a variety of constraints