檢視偿债风险的原始碼

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|<center>'''偿债风险'''<br><img
src="https://ts1.cn.mm.bing.net/th/id/R-C.e787d640bd34cbd75ca9c8fbaeb0e643?rik=ozsHBpn%2bpLesLQ&riu=http%3a%2f%2fwww.yingjia360.com%2fuploadfile%2f2015%2f1223%2f20151223093309373.jpg&ehk=uXTdy4Bfln%2bQ4SVjuFzlhp4KbVitZz1JXEhb12ji7LI%3d&risl=&pid=ImgRaw&r=0 " width="280"></center><small>  圖片來自优酷</small> 
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'''偿债风险'''是指[[企业并购]]后由于债务负担过重，缺乏[[短期融资]]和必要的现金持有量，导致支付困难的可能性。通常情况下企业通过需借款、[[杠杆收购]]等方式来完成并购。而收购后目标企业未来资金流量具有不确定性，杠杆收购更是必须实现很高的回报率才能使收购者获益。