尽职调查内容提纲.docx

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1、尽职调查内容提纲尽职调查内容提纲一：企业基本情况、发展历史及结构：法定注册登记情况 Registration1.股权结构2.下属公司3.重大的收购及出售资产事件4.经营范围 Business scope二：企业人力资源Human resources1.管理架构（部门及人员）Management structure (Departments and staffing)2.董事及高级管理人员的简历 Resume of Directors of the Board and members of the upper management team3.酬薪及奖励安排 Policies on compen

2、sations, rewards and penalties4.员工的工资及整体薪酬结构 Salary structure5.员工招聘及培训情况 Recruitments and training arrangements6.退休金安排 Benefits Policy, e.g. Pensions三：市场营销及客户资源Marketing, Sales and Customer resources1.产品及服务 Products and services2.重要商业合同 Important business contracts3.市场结构 Market structure4.销售渠道 Distr

3、ibution channels5.销售条款 Sales policies and terms6.销售流程 Sales management procedure7.定价政策 Pricing policy8.信用额度管理 Credit & Risk exposure management9.市场推广及销售策略 Marketing and sales strategy10.促销活动 Promotion activities11.售后服务 Post-sales services12.客户构成及忠诚度 Customer base composition and customer loyalty四：企业

4、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 performance1.会计政策 Accountin

5、g policy2.历年审计意见 Auditing results of the last three years if available3.三年的经营业绩、营业额及毛利详尽分析 Analysis on business performance, sales revenueand gross profit of the last three years if available4.三年的经营及管理费用分析 Analysis on operation and administration expenses of the last three years if available5.三年的非经常

6、项目及异常项目分析 Analysis on non-frequent and abnormal activities of the last three years if available6.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 analysis1.行业现状及发展前景 Current situation and anticipation of industry development t

7、rend2.中国特殊的经营环境和经营风险分析 Analysis on business environment and operational risks in China3.公司在该行业中的地位及影响 The subject companys position and influence in the industry七：公司财务情况Financial status1.三年的资产负债表分析 Three years Balance Sheet if available2.资产投保情况分析 Analysis on assets insurance status3.外币资产及负债 Capital

8、and debts in foreign currency4.历年财务报表的审计师及审计意见 Auditors opinion on the financial reports of the past years5.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 available6.固定资产 Fixed assets7.或有项目（资产、负债、收入、损失）Contingent Items on assets, debts, income, losses8.无形资产（专利、商标、其

9、他知识产权）Intangible Assets, e.g. patent, logo and other intellectual property rights八：利润预测Profitability forecast1.未来两年的利润预测 Profit forecast of the next two years2.预测的假设前提 Assumptions of the forecast3.预测的数据基础 Foundation of the forecast4.本年预算的执行情况 Current years budget performing status九：现金流量预测Cash flow f

10、orecast1.资金信贷额度 Commercial and Bank Credit Limits2.贷款需要 Needs on loans3.借款条款 Borrowing terms十：公司债权和债务Creditors rights and liability（一）债权Creditors Rights1.债权基本情况明细 Details of rights2.债权有无担保及担保情况 Collateral/guarantee status on the rights3.债权期限 Duration of the creditors rights4.债权是否提起诉讼 Legal actions p

11、ursued（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Collateral/guarantee 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 asset s1.土地权属 Land

12、property2.房产权属 House property3.车辆清单 Automobiles4.专利权及专有技术 Patents and self-developed technologies5.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Lawsuits1.作为原告诉讼事件 Lawsuit put out by the subject company, as Plaintiff2.作为被告诉讼事件 Lawsuit against the subject company, as De

13、fendant十三：其他有关附注Other issues and comments1.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 theres any2.公司有无重大违法经营情况 Significant business operational violations by the company3.上级部门对公司重大影响事宜 Impact and influence from government administrative departments on the subject company十四：企业经营面临主要问题Business obstacles and operational difficulties1.困难或积极因素 Obstacles & difficulties and the negative impacts or positive if theres any2.应对措施 Solutions