Mergers and acquisitions in the company's early, for the upcoming M & A activities should be done in advance sufficient market researchand rational financing programs, planning programs, not blind mergers and acquisitions to ensure that the M & A process transparent and smooth, to ensure that enterprises at least after the merger will not Mergers and acquisitions caused huge losses. Mergers and acquisitions in the effective avoidance of financial risks can enable enterprises to ensure that their interests are not infringed, while M & A activities to maximize the interests and minimize the risk, so as to prepare for the future development of enterprises pave the way.