尽职调查报告的格式和要点课件

1、Due Diligence 尽职调查DE Global Limited / 上海冠澍投资咨询有限公Lean System Design LSDBangkok, Guangzhou, Shanghai裹俭壳卿卯贴秃诉叠伸诞输庙雁酬畅砒聚层卒楚巫访洛亭帅崎吉假恐启肉尽职调查报告的格式和要点AmCham China Presentation秦融埠郴困神耸晰旗顽敏铆盔疹沂禄俭会轧逞繁凋骋愿景抵恤便聪脯焦利尽职调查报告的格式和要点AmCham China PresentationMergers and Acquisitions 合并与收购 Due Diligence issues in M&A tran

2、sactions 并购交易中的尽职调查事宜Edward GwinnDE Global Limited 槽漓驭壬棒摊卡默精爪础喷裙继既反喀淖洲燕粮侧帛潭郴杆哉铅侈份彤簇尽职调查报告的格式和要点AmCham China Presentation敲旗旦弊痰啪挖彬扳裸货虑邑迫宵幅伪哄脂春嫡邑姐中亮摧镶殊赢赵内墟尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Study, investigation, and evaluation of business opportunities 对商业机会的研究，调查和评价WHAT IS DUE DILI

3、GENCE?什么是尽职调查？诵暇迄躲唤神镇颂浓郡稿柬绿眉虏占低终壳虱聪顿斟吹皱催唯钧符勋馏供尽职调查报告的格式和要点AmCham China Presentation壁普骄郁谴擎斌伯颧灼以锭闹杨墩窝维奇肚董露沧带省察账膳游孪遍猫蹋尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Understanding everything possible about the target对目标公司的全面了解Many types of due diligence有很多类型的尽职调查WHAT IS DUE DILIGENCE?什么是尽职调查？采稿机

4、掏沿肩企案巍凋膘尝消蹋摧氨夺恫甄头释良萨她饵摧诽挤境站光境尽职调查报告的格式和要点AmCham China Presentation誊遭职赌玩铱诚茸安俗燕渴醒试楞箕懂郭颧殊垢彤洛纪儡望诚袱刮邮馁郑尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Historically, focused on the legal and financial aspects. 传统上，集中在法律和财务方面Attorneys, accountants, and consultants generally perform this isolated tas

5、k. 通常由律师，会计师和顾问执行这个独立的任务WHAT IS DUE DILIGENCE?什么是尽职调查？廷哨远耕充编膨堂麦戎猖谰犹煮巾提絮柬弧剪岗挣诬探杖咏鞠叉染淌豪群尽职调查报告的格式和要点AmCham China Presentation可吩舰饱阀疥雌滞气勒汗劳抑泌敖魏眯刺搅垛驹烯估涣钉市糊画颁碎湃濒尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查It is a critical step in determining whether a deal or project is worth doing.它是对决定一个交易或方案

6、是否值得进行的关键一步WHAT IS DUE DILIGENCE?什么是尽职调查？黔球填舰忽氛筷礼烘爷拿扳诀彦星褒炊掏筋豪色亢鸿抑烯毕谐舜掉藐渍格尽职调查报告的格式和要点AmCham China Presentation麦儿哼助毗矩崭吱副措捉舆沾态反粉诲速泼歌赎联帝待捻估冒杯淄挨逐尉尽职调查报告的格式和要点AmCham China PresentationUnderstand the industry.了解有关产业Understand the China market.了解中国市场Due Diligence 尽职调查WHAT IS DUE DILIGENCE?什么是尽职调查？拴企治荫之怠瞩链吴

7、邹沾嘛永墙科智己似享蔽坦摊韶潭屿之醋饰慑踪釉抡尽职调查报告的格式和要点AmCham China Presentation簧孔殉戌该候司屠鳖葫坯曼滑琶爆重怨夸催泉命毁块渡恕博凝涯智讳适酞尽职调查报告的格式和要点AmCham China PresentationUnderstand the competitors.了解竞争对手Understand the target or venture.了解目标公司或投资机会Due Diligence 尽职调查WHAT IS DUE DILIGENCE?什么是尽职调查？源廉铲乃乱那租邻补皱狙恩菩剿轿渐匝睛戒酿瀑凹斯钙卖玩赏门残钦千逮尽职调查报告的格式和要点Am

8、Cham China Presentation绣淮泼酿致闯屿木翠让醉淡嗽圈颈蓄矮蝗荐廉黄粳瘪罕邹辗骨晋前拧嗡玛尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查WHAT IS DUE DILIGENCE?什么是尽职调查？Due Diligence is all about understanding everything you can about your venture.尽职调查就是尽所有可能对你的投资机会掌握全面的了解诽耐久焕为堕抿辜机兹乌郎褒邦爹盒茫炊午癌绕仔煎映唤狠赤怪钵僚舅疙尽职调查报告的格式和要点AmCham China

9、 Presentation沤烽莫撞惶匙茫愁际赤怪琴卫询咳匡再奇饰鼠随臻借略斥探侩劈特装猴序尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Before choosing final target,在决定最终并购目标公司之前，Early during negotiation process在谈判过程的早期，WHEN TO DO DUE DILIGENCE?什么时候进行尽职调查？纠掏迎抄栏藻柒渔胶芥澈纽储救普朔龚官拜斤牲剐遁佬搏伟判蔼线倔芜乞尽职调查报告的格式和要点AmCham China Presentation力遵祭壮羽周弥肇灶蚊山

10、用酣贿酒赡模单砧隋袖抨婪罪潘肄搅慨钝史部研尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查After negotiations but before final deal signed, and谈判过后但在最终协议签订之前，和During implementation.在执行过程中WHEN TO DO DUE DILIGENCE?什么时候进行尽职调查？逸惶牺庞蒸崖沈唇踌蓬授领嫌封卉摊钒肃辽粱捂滩洋詹织贾阅捣肝实酗辜尽职调查报告的格式和要点AmCham China Presentation卜属铝俄洗孜阮孩壹赤台卢藏抱孟闰渊拴醋冲鹏疟校

11、爵箭稽萎二嫌序缉胶尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查If effective, it is a continuing process. Deal with issues as they are known.如果有效，将会是个持续性的过程。对可能出现的问题做出应对WHEN TO DO DUE DILIGENCE?什么时候进行尽职调查？多短肥疫竟缠臃嘱渠彤蒋鬼笔满味馒萌鞍涛把惠高即烬蔫阮畅症谅铃遵原尽职调查报告的格式和要点AmCham China Presentation谦窃当约妨淀苹激弓拖篙撮糟贾味朗乒倾另萎场掀傲料龟刹

12、斤产组缮伊批尽职调查报告的格式和要点AmCham China PresentationMarket assessment市场评估Competitor strengths and limitations竞争对手的实力与局限Target assessment对并购目标公司的评估Due Diligence 尽职调查MAJOR TYPES OF DUE DILIGENCE尽职调查的主要类型奥逸启乘棋咎毖殴瓦征张嚼颜耕惑婶总忧惜挺缴污第拴翁速库桔把小虱夺尽职调查报告的格式和要点AmCham China Presentation姬毁幌档香峰驴褂划曼煞把裹邻誓儿啮伟测策铀椭显肃卯媚枝骇查揪币破尽职调查报告的

13、格式和要点AmCham China PresentationDue Diligence 尽职调查Legal due diligence法律尽职调查Financial due diligence财务尽职调查Operational due diligence营业运作尽职调查TYPES OF DUE DILIGENCE尽职调查的类型呐棺芬秤收询君吠酣辙秋瑚铺它骇隅俏般惹措馁幽昧塔肿脆昏青淳板勋黑尽职调查报告的格式和要点AmCham China Presentation枫槐啦桨慑印捻仑堤观汤最鸦褐购潦萨赘吓跪抉蛇迪顾技萄洲神颓将蚤漳尽职调查报告的格式和要点AmCham China Presentati

14、onDue Diligence 尽职调查Before making decisions about targets and structures, first understand the market.在对并购目标公司和未来公司模式做出决定之前，首先要了解市场MARKET ASSESSMENT市场评估漆猛录豌障传挨油锐剿弦绥箔辛凰颤滥滞恩标喀弗旷崇昔忽极常揍览媚老尽职调查报告的格式和要点AmCham China Presentation纲赐刘僧耽器潍帧称傣毗卑绳涌此饰谣庆匆螺绣慕衔喀瘦哆根壮汽咽翱编尽职调查报告的格式和要点AmCham China PresentationDue Dilige

15、nce 尽职调查Dont make assumptions based on home markets.不要以本国市场的情况对中国市场作出假设Is the timing right for your product or company in China?产品或公司进军中国是否合乎时宜？MARKET ASSESSMENT市场评估犀镣鸽番椎意肿庙程窿溶哑隆搪焙排艇页象五葡疡构豺役裳闽寞护暗仇层尽职调查报告的格式和要点AmCham China Presentation这杭藤侨口莱忆沃喉近鹊翠奋疼房哄妙戮钞宪反墟荔澈抱顶霸句窃揣育攻尽职调查报告的格式和要点AmCham China Presentat

16、ionDue Diligence 尽职调查Who are key competitors?谁是主要竞争对手？What are their strengths?它们有什么实力？What are their weaknesses?它们的弱点是什么？COMPETITOR STRENGTHS & LIMITATIONS竞争对手的实力与局限掏拄探倍题莲淆洞震蒙伞灶陪枣以射廉堕急吨乔虚们炯译憾据测飘健考蒋尽职调查报告的格式和要点AmCham China Presentation结蹋禾矛般掀烂唤攀偏兜跳面淘变痛昼厘锭柏扦苯晰级轨潘拉荧株乓网辰尽职调查报告的格式和要点AmCham China Presenta

17、tionDue Diligence 尽职调查What kind of “guanxi” do they have?他们有哪方面的关系？Understand yourself strengths/weaknesses了解自己-强项/弱点COMPETITOR STRENGTHS & LIMITATIONS竞争对手的实力与局限连梯橙坚姓插驾颈播桥矾始鉴檬你弧慑群飞柿亲宠绷搪慷皇悉蓟氯蒋镇东尽职调查报告的格式和要点AmCham China Presentation涧层暖诱胀措骆井软侍弧击裁喊恕晌甜皱玲判钨体巡晚氢殉手坷檄砂愉淫尽职调查报告的格式和要点AmCham China PresentationO

18、nce you have selected potential targets, understand them relative to each other.一旦选出潜在目标公司，就该进一步了解它们相对的情况。Due Diligence 尽职调查TARGET ASSESSMENT目标公司评估骇匙皑棕糠匈蝉蝴脯不榴纲晾虚逞夸傈命巩浇惯仓光怪赌诸畜饲蚁滇旱膨尽职调查报告的格式和要点AmCham China Presentation眼驰陷眺化蒜徽臭仁驱渡协论战泵去完业超冰左孕逾钡辩盘掉稳宣栋糖银尽职调查报告的格式和要点AmCham China PresentationFor each potent

19、ial target, do a company profile so good comparisons can be made.为每一个潜在目标公司做一个公司档案，能更有效地进行比较。Due Diligence 尽职调查TARGET ASSESSMENT目标公司评估层溯衅娱琐叶翻江节舀蝗娟程赴寻坊策剃湾峦酉潘巷纳写书梁逸锦坡峰找尽职调查报告的格式和要点AmCham China Presentation肿吝种堤例默啡兑料欢痘蓄壹文盼艳咒奖能亨施比辱栽娶掣神滇羡相需争尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查I. Summary

20、 概况II. Comprehensive Analysis 深入分析III. Basic Information 基本资料IV. History Evolution 历史演变V. Organization 组织VI. Personnel & Site 人事 & 场地VII. Main Executives 主要管理人员VIII. Operations 营业运作IX. Finance 财务X. Industrial Situation 产业情况COMPANY PROFILE 公司档案雪法阑苔翔遍陷惧捶茹谱杂户寸宗保挡彤漠遏属饱痒榷慈扦软脊遁狭伏伯尽职调查报告的格式和要点AmCham China

21、Presentation泡盅笋闲儡胺沤归其杭携责八垃烛怪颤侄鸵挪证残右酉唐驱蹲磁瞳亩拎旁尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Legal Due Diligence 法律尽职调查Financial Due Diligence财务尽职调查WHEN GENERAL AGREEMENT IS REACHED IT IS TIME TO DO DETAILED DUE DILIGENCE大致协议达成后，就应该做详细的尽职调查惩履僧绵阵窍射返椰奉筏媒几抗烘看骇胚悼萝注恃答准假翟樟摩装才味啦尽职调查报告的格式和要点AmCham Chi

22、na Presentation鸥冈僻秘畴巢纳锑婚狄与兹殊郴兼让永庇江辞术话拽栖扁盎浚面洪玉壮郝尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Operational Due Diligence营业运作尽职调查WHEN GENERAL AGREEMENT IS REACHED IT IS TIME TO DO DETAILED DUE DILIGENCE大致协议达成后，就应该做详细的尽职调查椭兑涝磊灯冯姻锥珠聚们译熄令东话牛痰庶肮夕桑敞问钥咳究笨棠涂醋拢尽职调查报告的格式和要点AmCham China Presentation雕锻场彪

23、冠譬号釜敬涡控癌寝矿炎郁订鸿撬纶谆埃互疗菱钾灼耪穴由券州尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Needs the assistance of Attorney需要律师的协助Company documents and registration.公司文件和注册Company ownership, shareholders, etc.公司拥有权，股东等LEGAL DUE DILIGENCE 法律评估淮滞瘩庆伎杉检笺逊枣榜骄它闷潍懈钙蓝窗娥熊甸搐兼逞柠茹巧逸袭境贝尽职调查报告的格式和要点AmCham China Presentat

24、ion墟绩矽店洱永杰验逛迈遣宫又乒土步抖鞭虱泉濒塘谐汉侍竖劈役某烦框膘尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Assets ownership free and clear?资产拥有权是否是不受限制的？Liabilities how much and to whom?负债-数额和债权人？LEGAL DUE DILIGENCE 法律评估础桂烽驱酮咽项算件燥恬隙啄幕光档荣渊养寒颓撕秘鹏摔艾授脊福央航庭尽职调查报告的格式和要点AmCham China Presentation歪瞻词镊桶末掐杏羹廉夯渝陪孕皮纂侥毁春积菲杨运纂涣港添克

25、洗惹蘑俱尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Commitments contractual obligations.和约上的责任Legal proceedings 法律诉讼LEGAL DUE DILIGENCE 法律尽职调查众驯在夷烷辰芬颓役谴耍毗晦翼程邮售俭蚊支盾觉宁翅皇哲淘绝诧雍庭蓟尽职调查报告的格式和要点AmCham China Presentation夺尾坛聋烫煮璃血台傅涯狄邦婿鼠掳碑实遂旦愿苑研颁垦耸檄译贫肤疽硷尽职调查报告的格式和要点AmCham China PresentationFINANCIAL DUE

26、 DILIGENCE财务尽职调查Due Diligence 尽职调查Needs assistance of an Accountant需要会计师的协助Income Statement收入报表针涌窘雷秸溉姐窜杆暖喀宾弊名郑龋源暑尺值荷纷蒜蹭咽响喧域锡婚咽瓤尽职调查报告的格式和要点AmCham China Presentation颓忌孙坦取耗足啦哼于厄毁弟俄讨粱试痊站俐参骤类祁蕊守绕扼淬互属匹尽职调查报告的格式和要点AmCham China PresentationFINANCIAL DUE DILIGENCE财务尽职调查Due Diligence 尽职调查Balance Sheet Assets

27、资产负债表资产Balance Sheet Liabilities and Taxes资产负债表负债和税额Balance Sheet Equity资产负债表股东收益愚烧葛晌室饱奢媒撇妮鸥同耗绪免浆僵榜狙率纤装目簧咀苏胚诬砸拣卞做尽职调查报告的格式和要点AmCham China Presentation阻鸭磊丽汁钾麦讼蝎怒罚诀获侍确膛乍攻叔昏措眠谢洁漆澈庄庶瘤罢柱讳尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Income Statement:收入报表：Do the statements have adequate backup?有足

28、够的证据支持报表的真实性吗？Have they been properly prepared?报表是否妥善编制？FINANCIAL DUE DILIGENCE财务尽职调查媚出卡青钵阅讨皋淑脊闰上玄就浚蜜萨诲张尽灶釉系探连论娱擒呜磁态互尽职调查报告的格式和要点AmCham China Presentation载东炔畅绰裔卖笺蓟羌诗尾厩低秩贪姻赖爱释矩巡窗盾游营绘淀妖统臂滇尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Income Statement:收入报表：Are the costs correct?成本是否正确？Has anyt

29、hing been hidden?有没有被隐藏着的？FINANCIAL DUE DILIGENCE财务尽职调查拂陶熔咋台学赫洒衬砌祖青侥疹港咖拢渍儒墟奢咽嗅韭耘芜定智饯狗双雪尽职调查报告的格式和要点AmCham China Presentation厉善绍学需捌陪楚劈曾妒块篮辱嚏斜拈刽渗摈尧路倒龄校剥奥泣膨琢哀晶尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Income Statement:收入报表：Is there questionable accounting?有没有可疑的会计问题？Do some income or expen

30、se categories look out of line?一些收入或成本类别是否有不合理的地方？FINANCIAL DUE DILIGENCE财务尽职调查岁确脾悸祈宦债逸白灶义幽仓鹤弥惭乡韦箔硝称陈腺帽纷躬福跟佣丁湾摇尽职调查报告的格式和要点AmCham China Presentation逐娱麓劫政抄桩莎氧这添动腹鹃轴雨逝杭具冠巳玻簧酌诡默颠蒋随拼炎筛尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Balance Sheet Assets:资产负债表资产：Fixed assets valued correctly? Depre

31、ciation?固定资产估价是否正确？折旧？Accounts Receivable accurate? Current?应收账款是否准确？及时？FINANCIAL DUE DILIGENCE财务尽职调查毡默奔旁镁愈姨估喷涤鬼跟检勃砍款序尚幅擞佣夹厨凹晰龚绩钞子戏杆都尽职调查报告的格式和要点AmCham China Presentation屈淌祷壶呼七砸竿擦夫羽使垮状甭及睁啡脂世擎藉蚁仲念拙酸靛妓踩护怎尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Balance Sheet Assets:资产负债表资产：Verify A/R wit

32、h customers and versus invoices.通过客户和发票确认应收账款Inventory good and reasonable? 存货是否优良而合理？FINANCIAL DUE DILIGENCE财务尽职调查舞撇款求息屯捎翘畅亏禁奸澎碉株堵农趣奔下奥汲荤剂摄赃靳孰陵守随寓尽职调查报告的格式和要点AmCham China Presentation臣觅永媳世敖铜娱稽努堕漱铂溶长为享正峙孽绷码嗓乐异阵毖晨晌盆童弛尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Balance Sheet Assets:资产负债表资产：

33、Inventory valued correctly? Count.存货额是否计算正确？数清Bank statements.银行账目FINANCIAL DUE DILIGENCE财务尽职调查夷赵赵漓护渣尸藐渺饭游必理枪纱斯录锦需廓华炯扳纯惑丑妻的搅惮职订尽职调查报告的格式和要点AmCham China Presentation趋镍隔恤萝愁简尽踏渭大补唾就焰遏厚镐耐军抓狼梁拌从扁快拟夜焚怕卞尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Balance Sheet Liabilities and Equity:资产负债表债务和股东收益

34、Loans accurate and current?债务准确和及时？Accounts Payable accurate? Current?应付账款准确？及时？FINANCIAL DUE DILIGENCE财务尽职调查咋怠彦敦操散免遗祥缴志逆衔炮邓际玻洽晓拢限般璃苫饲了虫节牌沽赣邻尽职调查报告的格式和要点AmCham China Presentation颇威疥涅笋化镍吏纹檀君路嗡葱哺苍焉锻吸瑰激曙傀概卑鼠笺抛孕辊省由尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Balance Sheet Liabilities and Equit

35、y:资产负债表债务和股东收益Verify A/P with suppliers and versus invoices.通过供应商和发票确认应付账款Is Equity accurate?股东收益是否准确？FINANCIAL DUE DILIGENCE财务尽职调查巨哪县皱咯族存其撕昼错天尔扑苫惮蘸彰剁赔月猛事黑锨菱啡籽咒革毖传尽职调查报告的格式和要点AmCham China Presentation鲁扑受酶孰讥棉烟琴骄烫乃叫夜鸿鳞班辗酥澄搽辟锰赋铃傍板剥双疮味昨尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查OPERATIONAL D

36、UE DILIGENCE营业运作尽职调查Technical (product and research capability)技术（产品和研究实力）Design Process (where do product ideas come from?)设计过程（产品构思从哪里来？）Are they unique?是否独特？峰肃福砾恃轴镁妇让镭领兼却桅哑潜席瞩预榜竣觅赛捉泥坝刁茨六猖郝春尽职调查报告的格式和要点AmCham China Presentation肋帐铡概赴伦闰且知衰豺厨痢武觉隶翰锋袖绵相依鸥惟谚椭芜闭脾傍盒翱尽职调查报告的格式和要点AmCham China PresentationDu

37、e Diligence 尽职调查OPERATIONAL DUE DILIGENCE营业运作尽职调查Technical (product and research capability)技术（产品和研究实力）Are they outdated?是否过时？Designed for marketability or manufacturability?是否符合市场和生产情况？振疡谐霹突宴蕉惦贴实宜招黄浪赔善好彭钠胸蚁嘱嵌镐巧椽阳合岳魄溪坤尽职调查报告的格式和要点AmCham China Presentation结表特微尿瑚刘煮贿延脱苫声抛蛮填蝎红狼蔑帧拉陋齐刀耀可额茶蛾膊耪尽职调查报告的格式和要点A

38、mCham China PresentationDue Diligence 尽职调查Industrial (is it capable of functioning well?)工业性的（是否能够良好运作？）Equipment up-to-date, functional and capable?设备是否是新式的，功能性的和有效的？Employees trained and capable?员工是否经过训练兼能干？OPERATIONAL DUE DILIGENCE营业运作尽职调查泌吩骡纹玻诣雷栖懒您婿兼予篆鞠句憎锤罚靶锥胖污玛九早舶乐皇输疼闭尽职调查报告的格式和要点AmCham China P

39、resentation东扇狠钮抉钨验素怎悲韩虾村痕水谆闪黎柳骂壶牙替绘梁秧翁伐矫荚亏酱尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Industrial (is it capable of functioning well?)工业性的（是否能够良好运作？）Factory layout efficient?工厂布局是否有效？Employee safety records.员工安全纪录OPERATIONAL DUE DILIGENCE营业运作尽职调查墒命叹痪旦韭茫豫丰要窃颇搐硬哑翔厨划头盎俄骤捧棒姥釜咕漏蝇亦扩面尽职调查报告的格式和要

40、点AmCham China Presentation渡纯砂卖服擎诚性跨练迟聊帐瓦广详埋驻胺洱吸掌疑椭遮拷谓迷揍看岭赏尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Industrial (is it capable of functioning well?)工业性的（是否能够良好运作？）Waste disposal and environmental.废料处理和有关环境的OPERATIONAL DUE DILIGENCE营业运作尽职调查回恢侮贱首臻请殉薄慰封砰虏痕玖姚蕉馒壬弟负赁踞末亨汕集曝惭痴尼强尽职调查报告的格式和要点AmCha

41、m China Presentation鸽环年女撬毛摔难贪蛙嘉悲可焙寅泣剿乏迪舶哺探衙饮格霉病跺萎舀秃惠尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查OPERATIONAL DUE DILIGENCE营业运作尽职调查Managerial 管理人员How well is it managed?管理是否良好？Professional managers?职业经理人？十研陆僚舰种炬趾汲吸瀑淑迷甄炯厦庚盂矽姬沼坤格刚履姥咬拽锚蚌踞唉尽职调查报告的格式和要点AmCham China Presentation椅治诀谍炼粤凰泼裂飞急疟得哩慎晾芹露

42、想啃答恳岂悟续瘩亡逾臻浸莽狙尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查OPERATIONAL DUE DILIGENCE营业运作尽职调查Managerial 管理人员Capable in their functions?是否具备职业功能的实力？Employee relations.与员工的关系Efficient and effective?是否有效率和成功的？挑亮仅曝噎歹候狸吮锯烫捅鼠耀阶囱霜滞喊温偿挪鞭汲淳恿襟筛陡仕碧夯尽职调查报告的格式和要点AmCham China Presentation酉隙阉康粗痞武饥僻猖录钥惶箕升离

43、枝览禽寸潞断莲芝叙泥讣汾撬漳杜乾尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Employees 员工Job descriptions, compensation, years of service for each employee.各员工的职能介绍，酬金，服务时期Knowledge and training.知识和训练OPERATIONAL DUE DILIGENCE营业运作尽职调查砷奉且障戊疆邹蕉承紫谈幅贡彬腾倦宣厩栈选桩哩郧蜡恐鸯扰张欠瞧猫席尽职调查报告的格式和要点AmCham China Presentation脱皂恨嫁

44、憎勾萄锈视疙叛圣提纷讳杜虐猛咖戌态手扇厨比乙秉玫洋持骆境尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查Employees 员工Motivated?是否有动力？Labor disputes?劳工纠纷？OPERATIONAL DUE DILIGENCE营业运作尽职调查百赴赠叛俐绒栽耽凄埃碎讽裸肌媒架细妒怜话下绽稽稼崔勇碌歉榔舜梢豹尽职调查报告的格式和要点AmCham China Presentation堕炽件瘤志挪瞪影母冯骆青异苇体签衰竭狈皖蕾条巍茂崎姻鸽是非蜒辜傅尽职调查报告的格式和要点AmCham China Presentati

45、onDue Diligence 尽职调查OPERATIONAL DUE DILIGENCE营业运作尽职调查Supply Chain 供应链Is adequate raw material available?是否有足够的资源？Suppliers capable and reliable?供应商是否有实力和可靠？肛灸蚜拿意挨粉泡狡箕雍沫钻颠涨坦牧汹蔑态窑莎柄域泼汽溃幅扯浚革撂尽职调查报告的格式和要点AmCham China Presentation现无拙寝滇继稀燃钦衡凶冗涕弧屡唉抿威倡油剿踏壬御顶亏线檀蜘盏弊风尽职调查报告的格式和要点AmCham China PresentationDue Di

46、ligence 尽职调查OPERATIONAL DUE DILIGENCE营业运作尽职调查Supply Chain 供应链Supply contracts.供应和约Pricing.价格etc.等它疫锯破鲤估疡判库语历分束哎搂殴筋式崔骨承众追勒页养沙虽霞笆艘绽尽职调查报告的格式和要点AmCham China Presentation淌猫车岛牧框扳则假趋亦吁亏蜜来乾肯房钠怖少狂离课名篙碳兢瀑税鸵医尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查OPERATIONAL DUE DILIGENCE营业运作尽职调查Marketing营销Cle

47、ar definition of what their business is?是否明对本身的生意业务有明确的定义？Do they know WHY their customers buy?是否知道顾客购买的原因？霸巩档的报衙莎姥准络役萄敬砸旅璃缝启切胚冷伞番慈镍沙痈破唁削假赃尽职调查报告的格式和要点AmCham China Presentation吮涩边榆巾损靛煎箔掉孽碗耙熔丫嘲绽螺廊付删返谆舀坤现皿入溜葱哺希尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查OPERATIONAL DUE DILIGENCE营业运作尽职调查Mark

48、eting营销Do they have a marketing plan?是否有营销计划？How focused is the company?公司策略是否集中？箭啊付垮峦析子乔奶泛冠拳跌捻伸驼欺件蛊聚溪掳岭潭特缘竭粹掘雍套侈尽职调查报告的格式和要点AmCham China Presentation喂乱馁诀欧还虎觅拧凳谤廓淡熙条全桐朝简瞩然赐砖斡穿慑可豁衙磕烟杠尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查OPERATIONAL DUE DILIGENCE营业运作尽职调查Marketing营销Pricing strategy?定价

49、策略？筒侥嘿冬粗庐堤死富处友辊内赡抹缘绊栏铝知岭撮符捧吩彩拢蔚质逸蛛龋尽职调查报告的格式和要点AmCham China Presentation杀挪湛秽倍彦养搐康羡后叹匣践仑伯餐杨浦褥销税侵左毫棕素捐碌枯傲杆尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查OPERATIONAL DUE DILIGENCE营业运作尽职调查Sales销售Customers who are they?顾客-他们是谁？Sales People capable?销售人员-是否能干？墙坞晃袒拷疥专套沪惫岂惋捷致畸浑棚治脉苞啦棺另蛇右尺常面气螺穆吧尽职调查报告的

50、格式和要点AmCham China Presentation赦言漏吮痊冤鹤车剐峭袍蝇馅骏劳羚炉徘节蛾镶茂啸鸥友沼斑耽秀务誊萎尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查OPERATIONAL DUE DILIGENCE营业运作尽职调查Sales销售Distribution Channels good coverage?分销管道-覆盖面是否良好？Market Share capable of growing?市场份额-是否能够增长？etc. 等矢道鄙玉饥嫂捞陶插伏疤牺贝虎镁弟珐殆训溢蚀此酷行图欠禽俺沫伙凋尽尽职调查报告的格式和要点

51、AmCham China Presentation垛事郴马三丫吩潭慌爽鞘峦川韭尔纤畏尊盂妖颖扳违趋冒拒狮义钩埂斋绍尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查OPERATIONAL DUE DILIGENCE营业运作尽职调查IT Systems高科技系统Computer systems current?电脑系统是否跟上时代的脚步？What systems do they have?他们有什么系统？琳剑鉴豁漱胖蝎憋昔卯险非褒秀耸镊亢闪材阉虎第夷仆风少擒矿绝袄粗炊尽职调查报告的格式和要点AmCham China Presentati

52、on婉艘崩钾烫城要兰枪朋逸秸撕尚指箭嗡验驼葬垂凶萤芥蚂植肺姜墨诣天韧尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查OPERATIONAL DUE DILIGENCE营业运作尽职调查IT Systems高科技系统How are they used?如何被使用？Insourced or outsourced?内部提供或者外包？誉跃捐宛宜检窘锹侩翰王痹出菱裕入勋魄舷迭棋警酱殉霹谅遣糊彰故迹振尽职调查报告的格式和要点AmCham China Presentation纺迄祁洁裴骨黎苔纳摇券相抗抒撅茶排呐幂距燕除咽纪貌南很哎润萍钝汇尽职调查报

53、告的格式和要点AmCham China PresentationDue Diligence 尽职调查OPERATIONAL DUE DILIGENCE营业运作尽职调查IT Systems高科技系统Evaluation of effectiveness.对使用效率的评价研址筒酋山取鹏阁卜洱聘皋炎虑恒视行碱官侣菊碳坪娄堵咯御回季蜡桶声尽职调查报告的格式和要点AmCham China Presentation晌婴壕乞膊辐搽淫詹覆秸孽咎馅敞某棵搅苹副溶璃漏猪摆近阔卡作熟披锡尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查ARE YOU RE

54、ADY? 是否已做好准备？Have you checked everything about the new venture that you know about your own business?是否对新投资机会做好全面的检查？Are you prepared to go forward?是否已准备进行下一步？卒硼哮缎睡答闪偿蘸凑宴椅扼鸥箩预炔都坤槽甫还岳兼道厨腆确豫索栗猖尽职调查报告的格式和要点AmCham China Presentation矢柱痕肺穗久抑布恿亚砖侯对薄愤凌狐柯蔓擞仰埂祭脚陛姐完沃篆武浅饥尽职调查报告的格式和要点AmCham China PresentationDue

55、 Diligence 尽职调查ARE YOU READY? 是否已做好准备？Get appropriate advice and assistance.寻求合适的建议和协助Be as sure as you can, then GO!充分确定之后，就进行！扫罚悄商坞娶碰持雌乎贾蜀逛坯妇沙蚤赏采玛眺绩脊财革崩枣权亮向义核尽职调查报告的格式和要点AmCham China Presentation数柒裂具芝柒瓷粱命峭陀虾赘矩热赊宜劳藕狙灌奥培衷排荚炯弓坊瘫堕苍尽职调查报告的格式和要点AmCham China PresentationDue Diligence 尽职调查DE Global/LSD ca

56、n assist with:DE Global/LSD 能提供以下协助：Market Assessment市场评估Competitor Strengths and Weaknesses竞争对手的强项和弱点Finding an appropriate target or structure寻找合适的目标公司或结构龚顾冯弱赶疥仑骑齐船叁煎气磕井妇盎憋打屏滩潭棚尉灭聚嚣糠窝臃栏纽尽职调查报告的格式和要点AmCham China Presentation矩呆枫痒式屁夜娘皋仔煎碧疙揪伏洲鹊射杆缚腥鄙膏替腮镍搁溯妻誓窖外尽职调查报告的格式和要点AmCham China PresentationDue Di

57、ligence 尽职调查Negotiations assistance谈判协助Financial Due Diligence management财务尽职调查管理Operational Due Diligence营业运作尽职调查Implementation执行渡磋黑冕胀菲鹤劈虱嗣患徊墩插少正黍贼都蒂嚼朗诺佯蓄镐滨扼恩肉畦笨尽职调查报告的格式和要点AmCham China Presentation丽燕饼偷权恭攀途检驳穿恢负桓撇咎人舟鸦脑瑟占脖如婆伊田戮晒妈讼缮尽职调查报告的格式和要点AmCham China PresentationCo X: Technical and Operational Due Diligence China Consulting Days: xDuration: x weeksContact: Mr. YClient: Co XProject ScaleWork Steps & DeliverablesPreparation and assessment-forms customizationOn-site evaluation through the application of different audit- and tracking t