財(cái)務(wù)盡職調(diào)查報(bào)告格式和主要關(guān)注點(diǎn)

1、財(cái)務(wù)盡職調(diào)查報(bào)告格式和主要關(guān)注點(diǎn)目錄一、投入資本說明二、公司架構(gòu)及產(chǎn)權(quán)關(guān)系三、產(chǎn)業(yè)鏈業(yè)務(wù)關(guān)系四、資產(chǎn)狀況1、截止年月日財(cái)務(wù)狀況2、貨幣資金3、應(yīng)收貨款4、預(yù)付賬款5、其它應(yīng)收款6、存貨7、長(zhǎng)期投資8、固定資產(chǎn)及在建工程9、無形資產(chǎn)10、長(zhǎng)期待攤費(fèi)用五、現(xiàn)金流量1、各年現(xiàn)金流量簡(jiǎn)表2、經(jīng)營(yíng)活動(dòng)產(chǎn)生現(xiàn)金的能力3、投資活動(dòng)產(chǎn)生現(xiàn)金的能力4、籌資活動(dòng)產(chǎn)生現(xiàn)金的能力5、關(guān)注事項(xiàng)六、經(jīng)營(yíng)結(jié)果1、*年度經(jīng)營(yíng)結(jié)果一覽2、關(guān)注事項(xiàng)七、旅利能力分析1、贏利能力指標(biāo)2、銷售毛利率分析3、銷售凈利率分析4、收入構(gòu)成分析5、主要產(chǎn)品贏利分析6、嬴利能力評(píng)價(jià)7,關(guān)注事項(xiàng)八、本錢費(fèi)用1、本錢2,費(fèi)用3、本錢費(fèi)用應(yīng)關(guān)注的事項(xiàng)

2、九、債項(xiàng)十、稅項(xiàng)十一、關(guān)聯(lián)交易十二、抵押擔(dān)保、或有事項(xiàng)及重大財(cái)務(wù)事項(xiàng)十三、主要業(yè)務(wù)循環(huán)采購：主要原料：年均采購量、價(jià)格、主要供應(yīng)商、結(jié)算政策 銷售：主要產(chǎn)品：主要客戶、銷量、價(jià)格、結(jié)算政策十四、未來資金測(cè)算、盈利測(cè)算十五、主要合同十六、關(guān)注事項(xiàng)及風(fēng)險(xiǎn)分析十七、總體評(píng)價(jià)1、關(guān)于資產(chǎn)質(zhì)量的總體評(píng)價(jià)2、關(guān)于價(jià)值評(píng)價(jià)應(yīng)考慮的因素3、應(yīng)關(guān)注的事項(xiàng)4、綜合評(píng)估企業(yè)盡職調(diào)查內(nèi)容提綱Contents of Due Diligence Report內(nèi)容綱要Contents：企業(yè)基本情況、開展歷史及結(jié)構(gòu)：The basic information, evolvement and organizational st

3、ructure of the company:企業(yè)人力資源Human resources三：市場(chǎng)營(yíng)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(yíng)業(yè)績(jī) Business performance六、公司主營(yíng)業(yè)務(wù)的行業(yè)分析Industry analysis七：公司財(cái)務(wù)情況Financial statusA：利潤(rùn)預(yù)測(cè) Profitability forecast九：現(xiàn)金流量預(yù)測(cè)Cash flow forecast十：公司債權(quán)和

4、債務(wù) Creditors rights and liability卜一：公司的不動(dòng)產(chǎn)、重要?jiǎng)赢a(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:企業(yè)經(jīng)營(yíng)面臨上要問題 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、開展歷史及結(jié)構(gòu)：The basic information, evolveme

5、nt and organizational structure of the company法定注冊(cè)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;H售資產(chǎn)事件 Key events of purchasing and selling assets經(jīng)營(yíng)范圍 Business scope: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(jí)管理人員的筒歷 Resume of D

6、irectors of the Board and members of the upper management team酬薪及獎(jiǎng)勵(lì)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(xùn)情況 Recruitments and training arrangements退休金安排 Benefits Policy, e.g. Pensions三：市場(chǎng)營(yíng)銷及客戶資源 Marketing, Sales and Customer resources產(chǎn)品及服務(wù) Products and

7、services重要商業(yè)合同 Important business contracts市場(chǎng)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(jià)政策 Pricing policy信用額度管理 Credit & Risk exposure management市場(chǎng)推廣及銷售策略Marketing and sales strategy促銷活動(dòng) Promotion activities售后服務(wù) Post-sales services客戶構(gòu)成及

8、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 management.加工廠 Factory and plant.生產(chǎn)設(shè)備及使用效率 Equipments and production capacity.研究及開發(fā) Research and development.采購策略 Purchasing policy.采購渠道 Purchasing channels.供應(yīng)商 Suppliers. 重大商業(yè)合同 Important business co

9、ntracts五：經(jīng)營(yíng)業(yè)績(jī) Business performance會(huì)計(jì)政策 Accounting policy歷年審計(jì)意見 Auditing results of the last three years if available三年的經(jīng)營(yíng)業(yè)績(jī)、營(yíng)也額及毛利詳盡分析 Analysis on business performance, sales revenue and gross profit of the last three years if available三年的經(jīng)營(yíng)及管理費(fèi)用分析 Analysis on operation and administration expenses o

10、f the last three years if available三年的非經(jīng)常工程及異常工程分析 Analysis on non-frequent and abnormal activities of the last three years if available各分支機(jī)構(gòu)對(duì)整體業(yè)績(jī)的貢獻(xiàn)水平分析 Analysis on the contribution of each subsidiary to the overall business performance六、公司主營(yíng)業(yè)務(wù)的行業(yè)分析Industry analysis行業(yè)現(xiàn)狀及開展前景 Current situation and a

11、nticipation of industry development trend中國(guó)特殊的經(jīng)營(yíng)環(huán)境和經(jīng)營(yíng)風(fēng)險(xiǎn)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 the industry七：公司財(cái)務(wù)情況Financial status三年的資產(chǎn)負(fù)債表分析 Three years Balance Sheet if available資產(chǎn)投保情況分析 Analysis on assets insur

12、ance status外幣資產(chǎn)及負(fù)債 Capital and debts in foreign currency歷年財(cái)務(wù)報(bào)表的審計(jì)帥及審計(jì)意見 Auditors, opinion on the financial reports of the past years最近三年的財(cái)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或有工程（資產(chǎn)、負(fù)債、收入、損失）Contingent Items on assets, debts, income,

13、losses 無形資產(chǎn)（專利、商標(biāo)、其他知識(shí)產(chǎn)權(quán)）Intangible Assets, e.g. patent, logo and other intellectual property rights 八：利潤(rùn)預(yù)測(cè) Profitability forecast未來兩年的利潤(rùn)預(yù)測(cè) Profit forecast of the next two years預(yù)測(cè)的假設(shè)前提 Assumptions of the forecast預(yù)測(cè)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

14、預(yù)測(cè)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(wù) Creditors rights and liability（）債權(quán) Creditors Rights債權(quán)基本情況明細(xì)Details of rights債權(quán)有無擔(dān)保及擔(dān)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 purs

15、ued（二）債務(wù) Debts and LiabilitiesL債務(wù)基本情況明細(xì)Details of the liability.債務(wù)有無擔(dān)保及擔(dān)保情況 Collateral/guarantee status on the Liabilities.債務(wù)抵押、質(zhì)押情況Mortgage and pledge.債務(wù)期限 Duration of the liabilities.債務(wù)是否提起訴訟Legal actions pursuedH：公司的不動(dòng)產(chǎn)、重要?jiǎng)赢a(chǎn)及無形資產(chǎn) Properties, valuable assets and intangible assets土地權(quán)屬 Land property

16、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(dān)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

17、 issues and comments公司股東、螢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(yíng)情況 Significant business operational violations by the company上級(jí)部門對(duì)公司重大影響事宜 Impact and influence from government administrative departments on the subject company十四:企業(yè)經(jīng)營(yíng)面臨主要

18、問題 Business obstacles and operational difficulties困難或積極因素 Obstacles & difficulties and the negative impacts or positive if theres any應(yīng)對(duì)措施Solutions財(cái)務(wù)盡職調(diào)查工作主要關(guān)注點(diǎn)及總結(jié)一、財(cái)務(wù)盡職調(diào)查工作主要關(guān)注點(diǎn).股權(quán)問題：中小型高科技企業(yè)在股權(quán)問題上通常存在股權(quán)單一，股本較小、股本結(jié)構(gòu)不理 想。.資產(chǎn)問題：資產(chǎn)規(guī)模偏小，資產(chǎn)結(jié)構(gòu)不合理，有形資產(chǎn)較小，無形資產(chǎn)較多，流動(dòng)資產(chǎn)不 足。也就是我們通稱的“輕資產(chǎn)”。.財(cái)務(wù)問題：規(guī)范與監(jiān)督，這是我們?cè)趯?shí)際調(diào)查中發(fā)

19、現(xiàn)比擬棘手的問題。主要表現(xiàn)在缺乏健 全的財(cái)務(wù)制度；缺乏合格的財(cái)務(wù)人員；缺乏有效的財(cái)務(wù)管理手段；財(cái)務(wù)內(nèi)控不健全。應(yīng)重點(diǎn) 核實(shí)企業(yè)的資產(chǎn)和負(fù)債情況，厘定凈資產(chǎn)以及利潤(rùn)的真實(shí)性。對(duì)企業(yè)存在的問題要完整的揭 示，防止風(fēng)險(xiǎn)。.團(tuán)隊(duì)建設(shè)：創(chuàng)業(yè)團(tuán)隊(duì)薄弱，骨干隊(duì)伍不穩(wěn)定，員工激勵(lì)機(jī)制未形成，企業(yè)文化建設(shè)空白。.市場(chǎng)營(yíng)銷模式：缺乏大量的合格的營(yíng)銷人員，缺乏健全的市場(chǎng)銷售網(wǎng)絡(luò)，宣傳和市場(chǎng)推廣 策略不清晰，營(yíng)銷模式問題，銷售和貨款回籠不暢。.今后開展目標(biāo)定位問題：缺乏明確的長(zhǎng)遠(yuǎn)的開展目標(biāo)，缺乏明確細(xì)分的企業(yè)定位。二、財(cái)務(wù)盡職調(diào)查報(bào)告撰寫總結(jié).綜合來看，盡職調(diào)杳是一個(gè)要求比擬高的工作，運(yùn)用到財(cái)務(wù)分析、審計(jì)等知識(shí)，需要

20、調(diào)杳 人員耐心細(xì)致的工作和對(duì)于細(xì)節(jié)的關(guān)注。.財(cái)務(wù)盡職調(diào)查報(bào)告和審計(jì)報(bào)告不同，它側(cè)重在調(diào)查企業(yè)前3年和最近一個(gè)月的財(cái)務(wù)情況, 充分揭示其存在的風(fēng)險(xiǎn)和問題。根據(jù)上市管理方法的規(guī)定調(diào)查企業(yè)的歷史沿革、改制與設(shè)立、 重大股權(quán)變動(dòng)和主要股東、生產(chǎn)銷售、研發(fā)、同業(yè)競(jìng)爭(zhēng)和關(guān)聯(lián)交易、高管人員、組織結(jié)構(gòu)與 內(nèi)部控制調(diào)查、財(cái)務(wù)與會(huì)計(jì)調(diào)查、財(cái)務(wù)比率分析、盈利預(yù)測(cè)等情況。.其中對(duì)財(cái)務(wù)與會(huì)計(jì)的調(diào)查，應(yīng)對(duì)經(jīng)注冊(cè)會(huì)計(jì)師審計(jì)或發(fā)表專業(yè)意見的財(cái)務(wù)報(bào)告及相關(guān)財(cái)務(wù) 資料的內(nèi)容進(jìn)行審慎性核查。核杳時(shí)不僅需關(guān)注會(huì)計(jì)信息各構(gòu)成要素之間是否相匹配，還需 關(guān)注會(huì)計(jì)信息與相關(guān)非會(huì)計(jì)信息之間是否匹配。.計(jì)算調(diào)查單位的各年度毛利率、資產(chǎn)收益率、凈資產(chǎn)收益率、每股收益等，分析其各年度 盈利能力及變動(dòng)情況，分析利潤(rùn)結(jié)構(gòu)和來源，判斷盈利能力的持續(xù)性。.計(jì)算各年度資產(chǎn)周轉(zhuǎn)率、存貨周轉(zhuǎn)率和應(yīng)收帳款周轉(zhuǎn)率等，結(jié)合市場(chǎng)開展、行業(yè)競(jìng)爭(zhēng)狀況、 企業(yè)生產(chǎn)模式及物流管理、銷售模式及賒銷政策等情況，分析各年度營(yíng)運(yùn)能力及變動(dòng)情況, 判斷經(jīng)營(yíng)風(fēng)險(xiǎn)和持續(xù)經(jīng)營(yíng)能力。