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尽职调查亦译“审慎调查”,企业收购兼并程序中最重要的环节之一。尽职调查具体指在收购过程中收购者对目标公司的资产和负债情况、经营和财务情况、法律关系以及目标企业所面临的机会与潜在的风险进行的一系列调查。是收购运作过程中重要的风险防范工具。调查过程中通常利用管理、财务、税务方面的专业经验与专家资源,形成独立观点,用以评价购并优劣,作为管理层决策支持。调查不仅限于审查历史的财务状况,更着重于协助并购方合理地预期未来,也发生于风险投资和企业公开上市前期工作中。
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企业财务尽职调查报告对于企业来说非常重要,那么企业财务尽职调查报告要包含哪些内容呢?1、财务尽职调查包括会计主体基本情况;2、财务尽职调查包括财务组织;3、财务尽职调查包括薪酬政策;4、财务尽职调查包括会计政策;5、财务尽职调查税费政策。
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尽职调查主要包含以下几方面的内容:1、行业和市场尽职调查:查看公司所在行业的前景和公司的地位。2、企业经营尽职调查:查看公司的产品、技术、知识产权、经营模式、核心竞争优势、管理结构和流程。3、财务尽职调查:看企业财务数据的真实性及现金流模式,以便进行盈利预测和建立财务模型进行估值。4、法律尽职调查:主要是判断企业上市的可行性和可能的时间表,确定投资企业的交易结构。5、人力资源尽职调查:主要评价管理团队与企业核心竞争力的关系,评价管理者的优缺点,评价薪酬激励体系。其目的是为了促进新管理团队的招聘和未来有效的管理激励体系的建立。
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分类:商业理财解析:尽 职 调 查 提 纲Contents of Due Diligence Report一:企业基本情况、发展历史及结构:The basic information, evolvement and anizational structure of the pany法定注册登记情况 Registration 股权结构 Ownership structure 下属公司 Subsidiaries and branches 重大的收购及出售资产事件 Key events of purchasing and selling assets 经营范围 Business scope 二:企业人力资源 Human resources管理架构(部门及人员)Management structure (Departments and staffing) 董事及高级管理人员的简历 Resume of Directors of the Board and members of the upper management team 酬薪及奖励安排 Policies on pensations, rewards and penalties 员工的工资及整体薪酬结构 Salary structure 员工招聘及培训情况 Recruitments and training arrangements 退休金安排 Benefits Policy, . Pensions 三:市场营销及客户资源 Marketing, Sales and Customer resources产品及服务 Products and services 重要商业合同 Important business contracts 市场结构 Market structure 销售渠道 Distribution channels 销售条款 Sales policies and terms 销售流程 Sales management procedure 定价政策 Pricing policy 信用额度管理 Credit & Risk exposure management 市场推广及销售策略 Marketing and sales strategy 促销活动 Promotion activities 售后服务 Post-sales services 客户构成及忠诚度 Customer base position and customer loyalty 四:企业资源及生产流程管理 Enterprise resources and production management1. 加工厂 Factory and plant2. 生产设备及使用效率 Equipments and production capacity3. 研究及开发 Research and development4. 采购策略 Purchasing policy5. 采购渠道 Purchasing channels6. 供应商 Suppliers7. 重大商业合同 Important business contracts五:经营业绩 Business performance会计政策 Accounting policy 历年审计意见 Auditing results of the last three years if available 三年的经营业绩、营业额及毛利详尽分析 Analysis on business performance, sales revenue and gross profit of the last three years if available 三年的经营及管理费用分析 Analysis on operation and administration expenses of the last three years if available 三年的非经常项目及异常项目分析 Analysis on non-frequent and abnormal activities of the last three years if available 各分支机构对整体业绩的贡献水平分析 Analysis on the contribution of each subsidiary to the overall business performance 六、公司主营业务的行业分析 Industry *** ysis行业现状及发展前景 Current situation and anticipation of industry development trend 中国特殊的经营环境和经营风险分析 Analysis on business environment and operational risks in China 公司在该行业中的地位及影响 The subject pany’s position and influence in the industry 七:公司财务情况 Financial status三年的资产负债表分析 Three years Balance Sheet if available 资产投保情况分析 Analysis on assets insurance status 外币资产及负债 Capital and debts in foreign currency 历年财务报表的审计师及审计意见 Auditors’ opinion on the financial reports of the past years 最近三年的财务预算及执行情况 Financial budgets and performing status of the last three years if available 固定资产 Fixed assets 或有项目(资产、负债、收入、损失)Contingent Items on assets, debts, ine, losses 无形资产(专利、商标、其他知识产权)Intangible Assets, . patent, logo and other intellectual property rights 八:利润预测 Profitability forecast未来两年的利润预测 Profit forecast of the next o years 预测的假设前提 Assumptions of the forecast 预测的数据基础 Foundation of the forecast 本年预算的执行情况 Current year’s budget performing status 九:现金流量预测 Cash flow forecast资金信贷额度 Commercial and Bank Credit Limits 贷款需要 Needs on loans 借款条款 Borrowing terms 十:公司债权和债务 Creditor’s rights and liability(一)债权 Creditor’s Rights债权基本情况明细 Details of rights 债权有无担保及担保情况 Collateralguarantee status on the rights 债权期限 Duration of the creditor’s rights 债权是否提起诉讼 Legal actions pursued (二)债务 Debts and Liabilities1.债务基本情况明细 Details of the liability2.债务有无担保及担保情况Collateralguarantee status on the Liabilities3.债务抵押、质押情况 Mortgage and pledge4.债务期限 Duration of the liabilities5.债务是否提起诉讼 Legal actions pursued十一:公司的不动产、重要动产及无形资产 Properties, valuable assets and intangible assets土地权属 Land property 房产权属 House property 车辆清单 Automobiles 专利权及专有技术 Patents and self-developed technologies 以上资产抵押担保情况 Mortgage and collateral status on the above listed assets 十二:公司涉诉事件 Lawsuits作为原告诉讼事件 Lawsuit put out by the subject pany, as Plaintiff 作为被告诉讼事件 Lawsuit against the subject pany, as Defendant 十三:其他有关附注 Other issues and ments公司股东、董事及主要管理者是否有违规情况 Violations by any of the shareholders, directors and executives if there’s any 公司有无重大违法经营情况 Significant business operational violations by the pany 上级部门对公司重大影响事宜 Impact and influence from government administrative departments on the subject pany 十四:企业经营面临主要问题 Business obstacles and operational difficulties困难或积极因素 Obstacles & difficulties and the negative impacts or positive if there’s any 应对措施 Solutions
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