财务尽职调查报告格式和主要关注点.docx

财务尽职调查报告格式和主要关注点目录一、投入资本说明二、公司架构及产权关系三、产业链业务关系四、资产状况1、截止*年*月*日财务状况2、货币资金3、应收货款4、预付账款5、其它应收款6、存货7、长期投资8、固定资产及在建工程9、无形资产10、长期待摊费用五、现金流量1、各年现金流量简表2、经营活动产生现金的能力3、投资活动产生现金的能力4、筹资活动产生现金的能力5、关注事项六、经营结果1、年度经营结果一览2、关注事项七、晶利能力分析1、嬴利能力指标2、销售毛利率分析3、销售净利率分析4、收入构成分析5、主要产品赢利分析6、赢利能力评价7、关注事项八、成本费用1、成本2、费用3、成本费用应关注的事项九、债项十、税项十一、关联交易十二、抵押担保、或有事项及重大财务事项十三、主要业务循环采购：主要原料：年均采购量、价格、主要供应商、结算政策销售：主要产品：主要客户、销量、价格、结算政策十四、未来资金测算、盈利测算十五、主要合同十六、关注事项及风险分析十七、总体评价1、关于资产质量的总体评价2、关于价值评价应考虑的因素3、应关注的事项4、综合评估企业尽职调查内容提纲ContentsofDueDiligenceReport内容纲要Contentsstructure of the一：企业基本情况、发展历史及结构：Thebasicinformation,evolvementandorganizationalcompany二：企业人力资源Humanresources三：市场营销及客户资源Marketing.Sales,andcustomerresources四：企业资源及生产流程管理Enterprisesresourcesandproductionmanagement五：经营业绩Businessperformance六、公司主营业务的行业分析IndUStryanaIySiS七：公司财务情况Financialstatus八：利润预测Profitabilityforecast九：现金流量预测CashflowforecastI'：公司债权和债务Creditor,srightsandliability-一,:公司的不动产、重要动产及无形资产Properties,valuableassetsandintangibleassets卜二：公司涉诉事件LaWSUitS十三:其他有关附注OtherissuesandcommentsI四：企业经营面临主要问题Businessobstaclesandoperationaldifficulties尽职调查提纲ContentsofDueDiligenceReport一：企业基本情况、发展历史及结构：Thebasicinformation,evolvementandorganizationalstructureofthecompany法定注册登记情况Registration股权结构OWnerShiPStrUctUre卜.属公司Subsidiariesandbranches重大的收购及出售资产事件KeyeVent$ofpurchasingandsellingassets经营范围Businessscope二：企业人力资源Humanresources管理架构(部门及人员)Managementstructure(Departmentsandstaffing)董事及高级管理人员的简历ResumeofDirectorsoftheBoardandmembersoftheuppermanagementteam酬薪及奖励安排Policiesoncompensations,rewardsandpenalties员工的工资及整体薪酬结构Salarystructure员工招聘及培训情况Recruitmentsandtrainingarrangements退休金安排BenefitsPolicy,e.g.Pensions三：市场营销及客户资源MarketingQalesandcustomerresources产品及服务Productsandservices重要商业合同ImPOrtantbusinesscontracts市场结构Marketstructure销售渠道Distributionchannels销售条款Salespoliciesandterms销售流程Salesmanagementprocedure定价政策Pricingpolicy信用额度管理Credit&Riskexposuremanagement市,场推广及销售策略Marketingandsalesstrategy促销活动Promotionactivities售后服务Post-salesservices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Businessperformance会计政策Accountingpolicy历年审计意见Auditingresultsofthelastthreeyearsifavailable三年的经营业绩、营业额及毛利详尽分析Analysisonbusinessperformance,salesrevenueandgrossprofitofthelastthreeyearsifavailable三年的经营及管理费用分析Analysisonoperationandadministrationexpensesofthelastthreeyearsifavailable三年的非经常项目及异常项目分析Analysisonnon-frequentandabnormalactivitiesofthelastthreeyearsifavailable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Industryanalysis行业现状及发展前景Currentsituationandanticipationofindustrydevelopmenttrend中国特殊的经营环境和经营风险分析AnalysisonbusinessenvironmentandoperationalrisksinChina公司在该行业中的地位及影响Thesubjectcompany'spositionandinfluenceintheindustry七：公司财务情况Financialstatus三年的资产负债表分析ThreeyearsBalanceSheetifavailable资产投保情况分析Analysisonassetsinsurancestatus外币资产及负债Capitalanddebtsinforeigncurrency历年财务报表的审计师及审计意见Auditors"opiniononthefinancialreportsofthepastyears最近三年的财务预算及执行情况Financialbudgetsandperformingstatusofthelastthreeyearsifavailable固定资产Fixedassets或有项目（资产、负债、收入、损失）ContingentItemsonassets,debts,income,losses无形资产（专利、商标、其他知识产权）IntangibleAssets,e.g.patent,logoandotherintellectualpropertyrights八:利润预测Profitabilityforecast未来两年的利润预测Profitforecastofthenexttwoyears预测的假设前提Assumptionsoftheforecast预测的数据基础Foundationoftheforecast本年预算的执行情况Currentyear,sbudgetperformingstatus九：现金流量预测Cashflowforecast资金信贷额度CommercialandBankCreditLimits贷款需要Needsonloans借款条款BorrowingtermsI-：公司债权和债务Creditor'srightsandliability（一）债权Creditor'sRights债权基本情况明细Detailsofrights债权有无担保及担保情况CoIIateraIZguaranteestatusontherights债权期限Durationofthecreditor'srights债权是否提起诉讼Legalactionspursued（）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LegalactionspursuedI,一*s公司的不动产、重要动产及无形资产Properties,valuableassetsandintangibleassets土地权属Landproperty房产权属Houseproperty车辆清单Automobiles专利权及专有技术Patentsandself-developedtechnologies以上资产抵押担保情况Mortgageandcollateralstatusontheabovelistedassets十二：公司涉诉事件Lawsuits作为原告诉讼事件Lawsuitputoutbythesubjectcompany,asPlaintiff作为被告诉讼事件Lawsuitagainstthesubjectcompany,asDefendant卜三：其他有关附注Otherissuesandcomments公司股东、董事及主要管理者是否有违规情况ViOIatiOnSbyanyOftheshareholders,directorsandexecutivesifthere'sany公司有无重大违法经营情况Significantbusinessoperationalviolationsbythecompany上级部门对公司重大影响事宜ImPaCtandinfluencefromgovernmentadministrativedepartmentsonthesubjectcompanyI四：企业经营面临主要问题Businessobstac