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<article xsi:noNamespaceSchemaLocation="http://jats.nlm.nih.gov/publishing/1.1/xsd/JATS-journalpublishing1-mathml3.xsd" dtd-version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><front><journal-meta><journal-id journal-id-type="publisher-id">PBES</journal-id><journal-title-group><journal-title>Proceedings of Business and Economic Studies</journal-title></journal-title-group><issn>2209-2641</issn><eissn>2209-265X</eissn><publisher><publisher-name>Bio-Byword Scientific Publishing Pty. Ltd.</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26689/pbes.v8i2.10254</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>Perspective on Mergers and Acquisitions: Exploring Financial Management Issues and Forward-looking Management Strategies</title><url>https://artdesignp.com/journal/PBES/8/2/10.26689/pbes.v8i2.10254</url><author>ZhangYueran</author><pub-date pub-type="publication-year"><year>2025</year></pub-date><volume>8</volume><issue>2</issue><history><date date-type="pub"><published-time>2025-04-28</published-time></date></history><abstract>This article focuses on financial management issues in mergers and acquisitions (M&amp;amp;A). It provides an in-depth analysis of the financial risks and management challenges faced by contemporary businesses during various stages of M&amp;amp;A, such as pre-merger valuation pricing difficulties, unreasonable financing structures, risks in payment method selection, obstacles to financial integration, and lack of risk management. Targeted management strategies are proposed to address these issues. This paper suggests strengthening due diligence and valuation management, optimizing financing structures, rationally selecting payment methods, deepening financial integration, and improving tax planning. 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