盡 職 調(diào) 查 提 綱中英文

1、盡 職 調(diào) 查 提 綱中英文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 purchasing and selling assets經(jīng)營范圍 Business scope二：企業(yè)人力資源 H

2、uman 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 structure員工招聘及培訓情況 Recruitments and training arrangements退休金安排 Ben

3、efits 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 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 management procedure定價政策 Pricing policy信用額度管理 Credit & Risk exposure

4、management市場推廣及銷售策略 Marketing and sales strategy促銷活動 Promotion activities售后服務 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 and plant2. 生產(chǎn)設備及使用效率 Equipments and production capacity3. 研究及開發(fā) Research

5、 and development4. 采購策略 Purchasing policy5. 采購渠道 Purchasing channels6. 供應商 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三年的經(jīng)營業(yè)績、營業(yè)額及毛利詳盡分析 Analysis on business performance, sales revenue an

6、d 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 three 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

7、 each subsidiary to the overall business performance六、公司主營業(yè)務的行業(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 in China公司在該行業(yè)中的地位及影響 The subject companys position and influence in th

8、e industry七：公司財務情況 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(zhí)行情況 Financial budgets and performing stat

9、us 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：利潤預測 Profitability forecast未來兩年的利潤預測 Profit forecast of the next two years預測的假設前提 A

10、ssumptions of the forecast預測的數(shù)據(jù)基礎 Foundation of the forecast本年預算的執(zhí)行情況 Current years budget performing status九：現(xiàn)金流量預測 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 terms十：公司債權(quán)和債務 Creditors rights and liability（一）債權(quán) Creditors Rights債權(quán)基本情況明細 Details of righ

11、ts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 Debts and Liabilities1.債務基本情況明細 Details of the liability2.債務有無擔保及擔保情況Collateral/guarantee status on the Liabilities3.債務抵押、質(zhì)押情況 Mortgage and pledge4.債務期限 Duration of the lia

12、bilities5.債務是否提起訴訟 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 technologies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

13、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 Impact and influence from government ad