尽职调查也称审慎调查

尽职调查也称审慎调查（duediligence），是指在收购过程中买方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以及潜在的风险进行的一系列调查。此项调查是我们的一项核心服务内容，现将此类调查的项目清单列出，供有兴趣的朋友参考尽职调查提纲ContentsofDueDiligenceReport一：企业基本情况、发展历史及结构：Thebasicinformation,evolvementandorganizationalstructureofthecompany1.法定注册登记情况Registration2.股权结构Ownershipstructure3.下属公司Subsidiariesandbranches4.重大的收购及出售资产事件Keyeventsofpurchasingandsellingassets5.经营范围Businessscope二：企业人力资源Humanresources1.管理架构（部门及人员）Managementstructure(Departmentsandstaffing)2.董事及高级管理人员的简历ResumeofDirectorsoftheBoardandmembersoftheuppermanagementteam3.酬薪及奖励安排Policiesoncompensations,rewardsandpenalties4.员工的工资及整体薪酬结构Salarystructure5.员工招聘及培训情况Recruitmentsandtrainingarrangements6.退休金安排BenefitsPolicy,e.g.Pensions三：市场营销及客户资源Marketing,SalesandCustomerresources1.产品及服务Productsandservices2.重要商业合同Importantbusinesscontracts3.市场结构Marketstructure4.销售渠道Distributionchannels5.销售条款Salespoliciesandterms6.销售流程Salesmanagementprocedure7.定价政策Pricingpolicy8.信用额度管理Credit&Riskexposuremanagement9.市场推广及销售策略Marketingandsalesstrategy10.促销活动Promotionactivities11.售后服务Post-salesservices12.客户构成及忠诚度Customerbasecompositionandcustomerloyalty四：企业资源及生产流程管理Enterpriseresourcesandproductionmanagement1.加工厂Factoryandplant2.生产设备及使用效率Equipmentsandproductioncapacity3.研究及开发Researchanddevelopment4.采购策略Purchasingpolicy5.采购渠道Purchasingchannels6.供应商Suppliers7.重大商业合同Importantbusinesscontracts五：经营业绩Businessperformance1.会计政策Accountingpolicy2.历年审计意见Auditingresultsofthelastthreeyearsifavailable3.三年的经营业绩、营业额及毛利详尽分析Analysisonbusinessperformance,salesrevenueandgrossprofitofthelastthreeyearsifavailable4.三年的经营及管理费用分析Analysisonoperationandadministrationexpensesofthelastthreeyearsifavailable5.三年的非经常项目及异常项目分析Analysisonnon-frequentandabnormalactivitiesofthelastthreeyearsifavailable6.各分支机构对整体业绩的贡献水平分析Analysisonthecontributionofeachsubsidiarytotheoverallbusinessperformance六、公司主营业务的行业分析Industryanalysis1.行业现状及发展前景Currentsituationandanticipationofindustrydevelopmenttrend2.中国特殊的经营环境和经营风险分析AnalysisonbusinessenvironmentandoperationalrisksinChina3.公司在该行业中的地位及影响Thesubjectcompany’spositionandinfluenceintheindustry七：公司财务情况Financialstatus1.三年的资产负债表分析ThreeyearsBalanceSheetifavailable2.资产投保情况分析Analysisonassetsinsurancestatus3.外币资产及负债Capitalanddebtsinforeigncurrency4.历年财务报表的审计师及审计意见Auditors’opiniononthefinancialreportsofthepastyears5.最近三年的财务预算及执行情况Financialbudgetsandperformingstatusofthelastthreeyearsifavailable6.固定资产Fixedassets7.或有项目（资产、负债、收入、损失）ContingentItemsonassets,debts,income,losses8.无形资产（专利、商标、其他知识产权）IntangibleAssets,e.g.patent,logoandotherintellectualpropertyrights八：利润预测Profitabilityforecast1.未来两年的利润预测Profitforecastofthenexttwoyears2.预测的假设前提Assumptionsoftheforecast3.预测的数据基础Foundationoftheforecast4.本年预算的执行情况Currentyear’sbudgetperformingstatus九：现金流量预测Cashflowforecast1.资金信贷额度CommercialandBankCreditLimits2.贷款需要Needsonloans3.借款条款Borrowingterms十：公司债权和债务Creditor’srightsandliability（一）债权Creditor’sRights1.债权基本情况明细Detailsofrights2.债权有无担保及担保情况Collateral/guaranteestatusontherights3.债权期限Durationofthecreditor’srights4.债权是否提起诉讼Legalactionspursued（二）债务DebtsandLiabilities1.债务基本情况明细Detailsoftheliability2.债务有无担保及担保情况Collateral/guaranteestatusontheLiabilities3.债务抵押、质押情况Mortgageandpledge4.债务期限Durationoftheliabilities5.债务是否提起诉讼Legalactionspursued十一：公司的不动产、重要动产及无形资产Properties,valuableassetsandintangibleassets1.土地权属Landproperty2.房产权属Houseproperty3.车辆清单Automobiles4.专利权及专有技术Patentsandself-developedtechnologies5.以上资产抵押担保情况Mortgageandcollateralstatusontheabovelistedassets十二：公司涉诉事件Lawsuits1.作为原告诉讼事件Lawsuitputoutbythesubjectcompany,asPlaintiff2.作为被告诉讼事件Lawsuitagainstthesubjectcompany,asDefendant十三：其他有关附注Otherissuesandcomments1.公司股东、董事及主要管理者是否有违规情况Violationsbyanyoftheshareholders,directorsandexecutivesifthere’sany2.公司有无重大违法经营情况Significantbusinessoperationalviolationsbythecompany3.上级部门对公司重大影响事宜Impactandinfluencefromgovernmentadministrativedepartmentsonthesubjectcompany十四：企业经营面临主要问题Businessobstaclesandoperationaldifficulties1.困难或积极因素Obstacles&difficultiesandthenegativeimpactsorpositiveifthere’sany2.应对措施Solutions凭借多年的本地实践经验，可以为客户提供全方位的企业资信调查服务。我们提供的调查服务，内容细致深入，策划全面，从客户角度出发，使客户在商业情报和资讯方面抢占主动权。调查服务的主要内容简述如下：通过工商行政管理局，调查企业的成立时间，注册资金情况，分支机构的情况，企业投资方和法人代表的有关情况，工商年检情况，企业撤销或者注