财务尽职调查

笔者希望通过对财务尽职调查的理论研究及实践工作总结，给私募股权投资财务尽职调查提供一些指导性建议。

Hoping that through theoretical research and practical work summary on the financial due diligence , to provide some guidance to the financial due diligence under private equity investment .

如何规避并购交易中的风险和陷阱，作为并购交易保护伞的财务尽职调查其在并购活动中的重要作用日益凸现。

How to decrease the transaction risk and avoid the trap ? To answer this question , financial due diligence , the protective umbrella of M & A is more and more important .

文章指出，在进行财务尽职调查时，购并方特别要对被购并企业的主体资格和背景、重大债权债务、财务内控制度、税务风险、或有负债等事项进行关注和调查。

During the investigation , the acquirer must attach importance to the subject qualification and background , key rights and liabilities , internal control system , tax risks and contingent liability of the enterprise .

对目标公司进行市场、管理和财务方面的尽职调查；

Performed market , management and financial due diligence on target companies .