企業(yè)盡職調(diào)查內(nèi)容提綱--中英文對照

1、企 業(yè) 盡 職 調(diào) 查 內(nèi) 容 提 綱Contents of Due Diligence Report內(nèi) 容 綱 要Contents一：企業(yè)基本情況、發(fā)展歷史及結(jié)構(gòu)：The basic information, evolvement and organizational structure of the company二：企業(yè)人力資源 Human resources三：市場營銷及客戶資源 Marketing，Sales, and customer resources四：企業(yè)資源及生產(chǎn)流程管理 Enterprises resources and production management五：經(jīng)營

2、業(yè)績 Business performance六、公司主營業(yè)務(wù)的行業(yè)分析Industry analysis七：公司財務(wù)情況 Financial status八：利潤預(yù)測 Profitability forecast九：現(xiàn)金流量預(yù)測 Cash flow forecast十：公司債權(quán)和債務(wù) Creditors rights and liability十一：公司的不動產(chǎn)、重要動產(chǎn)及無形資產(chǎn) Properties, valuable assets and intangible assets十二：公司涉訴事件 Lawsuits十三：其他有關(guān)附注 Other issues and comments十四：企

3、業(yè)經(jīng)營面臨主要問題 Business obstacles and operational difficulties盡 職 調(diào) 查 提 綱Contents of Due Diligence Report一：企業(yè)基本情況、發(fā)展歷史及結(jié)構(gòu)：The basic information, evolvement and organizational structure of the company法定注冊登記情況 Registration 股權(quán)結(jié)構(gòu) Ownership structure 下屬公司Subsidiaries and branches 重大的收購及出售資產(chǎn)事件 Key events of pu

4、rchasing and selling assets 經(jīng)營范圍 Business scope 二：企業(yè)人力資源 Human resources管理架構(gòu)（部門及人員）Management structure (Departments and staffing) 董事及高級管理人員的簡歷 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(jié)構(gòu) Salary struc

5、ture 員工招聘及培訓情況 Recruitments and training arrangements 退休金安排 Benefits Policy, e.g. Pensions 三：市場營銷及客戶資源 Marketing, Sales and Customer resources產(chǎn)品及服務(wù) Products and services 重要商業(yè)合同 Important business contracts 市場結(jié)構(gòu) Market structure 銷售渠道 Distribution channels 銷售條款 Sales policies and terms 銷售流程 Sales mana

6、gement 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 促銷活動 Promotion activities 售后服務(wù) Post-sales services 客戶構(gòu)成及忠誠度 Customer base composition and customer loyalty 四：企業(yè)資源及生產(chǎn)流程管理 Enterprise resources and production management1.加工廠 Factory an

7、d plant2.生產(chǎn)設(shè)備及使用效率 Equipments and production capacity3.研究及開發(fā) Research and development4.采購策略 Purchasing policy5.采購渠道 Purchasing channels6.供應(yīng)商 Suppliers7.重大商業(yè)合同 Important business contracts五：經(jīng)營業(yè)績 Business performance會計政策 Accounting policy 歷年審計意見 Auditing results of the last three years if available 三年

8、的經(jīng)營業(yè)績、營業(yè)額及毛利詳盡分析 Analysis on business performance, sales revenue and gross profit of the last three years if available 三年的經(jīng)營及管理費用分析 Analysis on operation and administration expenses of the last three years if available 三年的非經(jīng)常項目及異常項目分析 Analysis on non-frequent and abnormal activities of the last thre

9、e years if available 各分支機構(gòu)對整體業(yè)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(yè)務(wù)的行業(yè)分析 Industry analysis行業(yè)現(xiàn)狀及發(fā)展前景 Current situation and anticipation of industry development trend 中國特殊的經(jīng)營環(huán)境和經(jīng)營風險分析 Analysis on business environment and operational risks

10、 in China 公司在該行業(yè)中的地位及影響 The subject companys position and influence in the industry 七：公司財務(wù)情況 Financial status三年的資產(chǎn)負債表分析 Three years Balance Sheet if available 資產(chǎn)投保情況分析 Analysis on assets insurance status 外幣資產(chǎn)及負債 Capital and debts in foreign currency 歷年財務(wù)報表的審計師及審計意見 Auditors opinion on the financial

11、reports of the past years 最近三年的財務(wù)預(yù)算及執(zhí)行情況 Financial budgets and performing status of the last three years if available 固定資產(chǎn) Fixed assets 或有項目（資產(chǎn)、負債、收入、損失）Contingent Items on assets, debts, income, losses 無形資產(chǎn)（專利、商標、其他知識產(chǎn)權(quán)）Intangible Assets, e.g. patent, logo and other intellectual property rights 八：利

12、潤預(yù)測 Profitability forecast未來兩年的利潤預(yù)測 Profit forecast of the next two years 預(yù)測的假設(shè)前提 Assumptions of the forecast 預(yù)測的數(shù)據(jù)基礎(chǔ) Foundation of the forecast 本年預(yù)算的執(zhí)行情況 Current years budget performing status 九：現(xiàn)金流量預(yù)測 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 ter

13、ms 十：公司債權(quán)和債務(wù) Creditors rights and liability（一）債權(quán) Creditors Rights債權(quán)基本情況明細 Details of rights 債權(quán)有無擔保及擔保情況 Collateral/guarantee status on the rights 債權(quán)期限 Duration of the creditors rights 債權(quán)是否提起訴訟 Legal actions pursued （二）債務(wù) Debts and Liabilities1.債務(wù)基本情況明細 Details of the liability2.債務(wù)有無擔保及擔保情況Collateral

14、/guarantee status on the Liabilities3.債務(wù)抵押、質(zhì)押情況 Mortgage and pledge4.債務(wù)期限 Duration of the liabilities5.債務(wù)是否提起訴訟 Legal actions pursued十一：公司的不動產(chǎn)、重要動產(chǎn)及無形資產(chǎn) Properties, valuable assets and intangible assets土地權(quán)屬 Land property 房產(chǎn)權(quán)屬 House property 車輛清單 Automobiles 專利權(quán)及專有技術(shù) Patents and self-developed techno

15、logies 以上資產(chǎn)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(guān)附注 Other issues and comments公司股東、董事及主要管理者是否有違規(guī)情況 Violations by any of the shareholders, directors and executives if theres any 公司有無重大違法經(jīng)營情況 Significant business operational violations by the company 上級部門對公司重大影響事宜 Im