Research On Identification And Control Of Financial Risk Of BOE’s M&A Of SES-Imagotag

China’s economy has achieved rapid development in recent decades,especially the high-tech industry,has grown rapidly.With the "Made in China 2025" plan and the development of the "Belt & Road" initiative,Chinese companies are also pursuing the development of globalization,and cross-border mergers and acquisitions are enterprises.An important way to go out.As an important corporate activity,cross-border mergers and acquisitions involve many key factors of enterprises,and the success of mergers and acquisitions has a great impact on the future financial operations of enterprises.Good mergers and acquisitions can promote the healthy development of enterprises,and failed mergers and acquisitions may make enterprises into a financial crisis.This paper takes China’s well-known high-tech enterprise BOE as an example to analyze the analysis and identification of financial risks in the case of BOE’s acquisition of French company SES-imagotag.Based on a large number of related literatures,combined with the relevant industry background,the risk matrix model is used to comprehensively use the fuzzy comprehensive evaluation method,Delphi method,Borda order value method and analytic hierarchy process to analyze the financial risks in this merger and acquisition.Identify and analyze,and comprehensive enterprise-related factors to explore the control of financial risks and propose relevant improvements.After comprehensive evaluation and analysis,this paper divides the financial risks in this case into pricing risk,financing risk,payment risk and financial integration risk,and concludes that BOE M&A France SES has a lower overall financial risk level and is optimistic about the M&A effect.At the same time,I hope that through the analysis and suggestions in this paper,we can help Chinese companies’ cross-border mergers and acquisitions.