contents of due diligence report
一：企業基本情況、發展歷史及結構：the basic information, evolvement and organizational structure
of the company
法定註冊登記情況 registration
股權結構 ownership structure
下屬公司 subsidiaries and branches
重大的收購及**資產事件 key events of purchasing and selling assets
經營範圍 business scope
二：企業人力資源 human resources
管理架構（部門及人員）management structure (departments and staffing)
董事及高階管理人員的簡歷 resume of directors of the board and members of the upper
management team
酬薪及獎勵安排 policies on compensations, rewards and penalties
員工的工資及整體薪酬結構 salary structure
員工招聘及培訓情況 recruitments and training arrangements
退休金安排 benefits policy, pensions
三：市場營銷及客戶資源 marketing, sales and customer resources
產品及服務 products and services
重要商業合同 important business contracts
市場結構 market structure
銷售渠道 distribution channels
銷售條款 sales policies and terms
銷售流程 sales management procedure
定價政策 pricing policy
信用額度管理 credit & risk exposure management
市場推廣及銷售策略 marketing and sales strategy
**活動 promotion activities
售後服務 post-sales services
客戶構成及忠誠度 customer base composition and customer loyalty
四：企業資源及生產流程管理 enterprise resources and production management
1. 加工廠 factory and plant
2. 生產裝置及使用效率 equipments and production capacity
3. 研究及開發 research and development
4. 採購策略 purchasing policy
5. 採購渠道 purchasing channels
6. **商 suppliers
7. 重大商業合同 important business contracts
五：經營業績 business performance
會計政策 accounting policy
歷年審計意見 auditing results of the last three years if **ailable
三年的經營業績、營業額及毛利詳盡分析 analysis on business performance, sales revenue and gross
profit of the last three years if **ailable
三年的經營及管理費用分析 analysis on operation and administration expenses of the last
three years if **ailable
三年的非經常專案及異常專案分析 analysis on non-frequent and abnormal activities of the last
three years if **ailable
各分支機構對整體業績的貢獻水平分析 analysis on the contribution of each subsidiary to the
overall business performance
六、公司主營業務的行業分析 industry analysis
行業現狀及發展前景 current situation and anticipation of industry development trend
中國特殊的經營環境和經營風險分析 analysis on business environment and operational risks in
china
公司在該行業中的地位及影響 the subject company』s position and influence in the industry
七：公司財務情況 financial status
三年的資產負債表分析 three years balance sheet if **ailable
資產投保情況分析 analysis on assets insurance status
外幣資產及負債 capital and debts in foreign currency
歷年財務報表的審計師及審計意見 auditors』 opinion on the financial reports of the past years
最近三年的財務預算及執**況 financial budgets and performing status of the last three years
if **ailable
固定資產 fixed assets
或有專案（資產、負債、收入、損失）contingent items on assets, debts, income, losses
無形資產（專利、商標、其他智財權）intangible assets, patent, logo and other intellectual
property rights
八：利潤** profitability forecast
未來兩年的利潤** profit forecast of the next two years
**的假設前提 assumptions of the forecast
**的資料基礎 foundation of the forecast
本年預算的執**況 current year』s budget performing status
九：現金流量** cash flow forecast
資金信貸額度 commercial and bank credit limits
貸款需要 needs on loans
借款條款 borrowing terms
十：公司債權和債務 creditor』s rights and liability
（一）債權 creditor』s rights
債權基本情況明細 details of rights
債權有無擔保及擔保情況 collateral/guarantee status on the rights
債權期限 duration of the creditor』s rights
債權是否提起訴訟 legal actions pursued
（二）債務 debts and liabilities
1.債務基本情況明細 details of the liability
2.債務有無擔保及擔保情況collateral/guarantee status on the liabilities
3.債務抵押、質押情況 mortgage and pledge
4.債務期限 duration of the liabilities
5.債務是否提起訴訟 legal actions pursued
十一：公司的不動產、重要動產及無形資產 properties, valuable assets and intangible assets
土地權屬 land property
房產權屬 house property
車輛清單 automobiles
專利權及專有技術 patents and self-developed technologies
以上資產抵押擔保情況 mortgage and collateral status on the above listed assets
十二：公司涉訴事件 lawsuits
作為原告訴訟事件 lawsuit put out by the subject company, as plaintiff
作為被告訴訟事件 lawsuit against the subject company, as defendant
十三：其他有關附註 other issues and comments
公司股東、董事及主要管理者是否有違規情況 violations by any of the shareholders, directors and
executives if there』s any
公司有無重大違法經營情況 significant business operational violations by the company
上級部門對公司重大影響事宜 impact and influence from government administrative departments
on the subject company
十四：企業經營面臨主要問題 business obstacles and operational difficulties
困難或積極因素 obstacles & difficulties and the negative impacts or positive if
there』s any
應對措施 solutions
盡職調查流程
國內一些投資企業常用的盡職調查流程 整個創業投資過程包括記載專案備忘錄和歸類收集資料工作。專案備忘錄全程記載創業投資過程，詳細紀錄全過程的具體操作事宜 專案備忘錄主要包括發生時間 事項 各類報告 預研 評價 跟蹤和投資價值分析 會議紀錄和投資檔案等內容。資料歸類收集工作包括法律檔案 宣傳 財務 董事...
盡職調查方案
一 人力資源盡職調查採用以下調查方式 1 檔案及工具 形式 2 實地走訪考察形式 3 與企業人員進行訪談形式 4 向當地勞動部門了解 5 目標公司進行書面答覆或承諾，或進一步說明 二 調查方法 檔案清單是在對目標公司情況了解尚不全面的情況下編寫的，隨著調查的不斷深入，我們有可能隨時要求目標公司提供進...
盡職調查方案
一 調查目的 委託企業近期財務情況 二 調查重點內容 1 持續經營方面 經營性現金流和現金營業收入作為是了解目標企業持續經營狀況的主要指標。2 內部控制方面 取得並閱讀目標企業的內控檔案，通過重點詢問和測試了解並評價授權審批程式的合理性，執行的有效性。3 財務方面 了解目標公司的會計政策 財務結構 ...