财务尽调2重点介绍.pptxVIP

如何有效实施财务尽职调查？ How to Implement An Effective Due Diligence in Financial Cases ?;内 容; 财务尽职调查 ( Due Diligence );第一部分 财务尽职调查概述;投资流程;战略目标;收购及兼并原则;尽职调查进行的位置;什么是尽职调查？;尽职调查小组;尽职调查的目的;了解致命的缺陷Know the Fateful Mistakes and Faults ;致命的缺陷;案例（一）;财务尽职调查的重要性;第二部分 财务尽职调查基本程序;财务尽职调查流程;财务尽职调查基本原则;;财务尽职调查基本方法;财务尽职调查与财务审计的不同;财务尽职调查的对象;聘请中介机构; 尽职调查提纲 Contents of Due Diligence Report ;四、企业资源及生产流程管理 Enterprise resources and production management 1. 加工厂 Factory and plant 2. 生产设备及使用效率 Equipments and production capacity 3. 研究及开发 Research and development 4. 采购策略 Purchasing policy 5. 采购渠道 Purchasing channels 6. 供应商 Suppliers 7. 重大商业合同 Important business contracts 五、经营业绩 Business performance 会计政策 Accounting policy 历年审计意见 Auditing results of the last three years if available 三年的经营业绩、营业额及毛利详尽分析 Analysis on business performance, sales revenue and gross profit of the last three years if available 三年的经营及管理费用分析 Analysis on operation and administration expenses of the last three years if available 三年的非经常项目及异常项目分析 Analysis on non-frequent and abnormal activities of the last three years if available 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 analysis 行业现状及发展前景 Current situation and anticipation of industry development trend 中国特殊的经营环境和经营风险分析 Analysis on business environment and operational risks in China 公司在该行业中的地位及影响 The subject company’s position and influence in the industry  七、公司财务情况 Financial status 三年的资产负债表分析 Three years Balance Sheet if available 资产投保情况分析 Analysis on assets insurance status 外币资产及负债 Capital and debts in foreign currency 历年财务报表的审计师及审计意见 Auditors’ opinion on the financial reports of the past years 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 available 固定资产 Fixed assets 或有项目（资产、负债、收入、损失）Contingent Items on assets, debts, income, losses 无形资产（专利、商标、其他知识产权）Intangible Assets, e.g. patent, logo and other intellectual p