摘要伴随着我国市场经济的发展，中国企业逐步融入资本市场，其收购行为也在日益增多。企业收购行为主要是为了通过收购实现公司间的业务资源巩固与合并，或是产业间的技术创新，以此来提高企业的管理绩效与社会价值。中国平安保险(集团)保险股份有限公司是我国保险行业“三巨头”之一，为了进一步提高企业的经营管理成果，全面提升集团自身的竞争力，也顺应时代潮流选择,对经营出现问题的中小企业采取收购入股行为。本研究以中国平安并购汽车之家为例，分析此次收购对中国平安集团的影响，指出企业在进行并购的过程中可能会出现的企业并购定价风险、并购融资风险、并购支付风险、并购整合风险四大财务管理风险，并针对公司进行并购整合过程中可能会出现的风险提出了一些相应的防范对策，如对公司之前的财务经营管理战略进行大规模的优化，提高并购整合企业的现有资产价值，利用已有资源渠道配置合理资源，整合并购企业的资产及其负债变动情况，做好并购整合前后的财务风险监管，进行并购企业内部的综合管理经营策略与国家市场经济政策进行有效接洽等。以通过研究该案例有效降低其并购风险的经验，为其他类似企业在进行企业并购中做出有价值的参考。关键词：中国平安并购财务风险AbstractWiththedevelopmentofChina'smarketeconomy,Chineseenterprisestograduallyintegrateintothecapitalmarket,itsacquisitionisalsoincreasing.Businessacquisitionsprimarilytotheacquisitionofresourcestoachievebusinessconsolidationandmergerbetweencompaniesorbetweenindustriesthroughtechnologicalinnovation,inordertoimprovemanagementperformanceandcorporatesocialvalue.PINGANINSURANCE(GROUP)COMPANYOFCHINA,LTDisoneofthe"BigThree"China'sinsuranceindustry,inordertofurtherimprovebusinessmanagementresults,toenhancetheircompetitivenessGroup,alsoconformstothetrendofthetimesandadoptsthebehaviorofacquisitionandshareholdingforsmallandmedium-sizedenterpriseswithproblemsintheiroperations.ThisarticletakesPingAn'sacquisitionofAutoHouseasanexample,andcarefullyanalyzestheimpactofthisacquisitiononPINGANINSURANCE(GROUP)COMPANYOFCHINA,LTD.ItpointsoutthefourmajorfinancialmanagementrisksthatmayoccurduringtheprocessofM&A,mainlyincludingfourdifferentaspectsofcorporateM&Apricingrisk,M&Afinancingrisk,M&Apaymentrisk,andM&Aintegrationrisk.Fortherisksthatmayarise,somecorrespondingpreventivecountermeasuresareproposed.Suchaslarge-scaleoptimizationofthecompany'sfinancialmanagementstrategy,increasethevalueofexistingassetsofmergerandacquisitioncompanies,useexistingresourcechannelstorationalizeresourceallocation,andintegrateandimplementchangesinexistingassetsandliabilitiesofmergercompaniesGoodfinancialrisksupervisionbeforeandaftermergersandacquisitions,integratedmanagementandmanagementstrategieswithinmergersa