企業盡職調查內容提綱ContentsofDueDiligence內容綱要Thebasicinformation,evolvementand structureoftheHumanMarketing，Sales,andcustomerEnterprisesresourcesandproductionBusinessIndustryFinancialProfitabilityCashflowCreditor’srightsandProperties,valuableassetsandintangibleOtherissuesandBusinessobstaclesandoperational盡職調查提綱ContentsofDueDiligence一：企業基本情況、發展歷史及結構：Thebasicinformation,evolvementandstructureofthe法定注冊登記情 股權結構Ownership下屬公 SubsidiariesandKeyeventsofpurchasingandselling經營范圍Business二：企業人力資源Human管理架構（部門及人員）Managementstructure(Departmentsand董事及高級管理人員的簡歷ResumeofDirectorsoftheBoardandmembersoftheuppermanagementteamPoliciesoncompensations,rewardsand員工的工資及整體薪酬結構SalaryRecruitmentsandtrainingBenefitsPolicy,e.g.三：市場營銷及客戶資源Marketing,SalesandCustomer產品及服務Productsand重要商業合同Importantbusiness市場結構MarketDistributionSalespoliciesandSalesmanagement定價政策PricingCredit&Riskexposuremanagement市場推廣及銷售策略Marketingandsalesstrategy促銷活動Promotionactivities售后服務Post-salesCustomerbasecompositionandcustomer四：企業資源及生產流程管理Enterpriseresourcesandproduction加工廠FactoryandEquipmentsandproductionResearchand采購策略Purchasing采購渠道Purchasing供應商重大商業合同Importantbusiness五：經營業績Business會計政 AccountingAuditingresultsofthelastthreeyearsifAnalysisonbusinessperformancesalesrevenueandgrossprofitofthelastthreeyearsifavailable三年的經營及管理費用分析AnalysisonoperationandadministrationexpensesofthelastyearsifAnalysisonnon-frequentandabnormalactivitiesofthelastthreeyearsifavailable各分支機構對整體業績的貢獻水平分析Analysisonthecontributionofeachsubsidiarytooverallbusiness六、公司主營業務的行業分 IndustryCurrentsituationandanticipationofindustrydevelopmentAnalysisonbusinessenvironmentandoperationalrisksinThesubjectcompany’spositionandinfluenceinthe七：公司財務情況FinancialThreeyearsBalanceSheetif資產投保情況分析AnalysisonassetsinsuranceCapitalanddebtsinforeignAuditorsopiniononthefinancialreportsofthepastyears最近三年的財務預算及執行情況Financialbudgetsandperformingstatusofthelastthreeyearsifavailable固定資產Fixed或有項目（資產、負債、收入、損失）ContingentItemsonassets,debts,income,（）IntangibleAssets,e.g.patent,logoandotherintellectualpropertyrights八：利潤預測ProfitabilityProfitforecastofthenexttwo預測的假設前提AssumptionsoftheFoundationoftheCurrentyear’sbudgetperforming九：現金流量預測CashflowCommercialandBankCredit貸款需 Needson借款條款Borrowing十：公司債權和債務Creditor’srightsand（一）Creditor’sDetailsofCollateral/guaranteestatusonthe債權期限Durationofthecreditor’s債權是否提起訴訟Legalactions（二）債務DebtsandDetailsoftheCollateral/guaranteestatusonthe債務抵押、質押情況Mortgageand債務期 Durationofthe債務是否提起訴訟Legalactions十一：公司的不動產、重要動產及無形資產Properties,valuableassetsandintangible土地權屬LandpropertyHouseproperty車輛清單AutomobilesPatentsandself-developedMortgageandcollateralstatusontheabovelisted十二：公司涉訴事件Lawsuitputoutbythesubjectcompany,asPlaintiff作為被告訴訟事件Lawsuitagainstthesubjectcompany,asDefendant十三：其他有關附注OtherissuesandcommentsViolationsbyanyoftheshareholders,directorsandexecutivesifthere’sanySignificantbusinessoperationalviolationsbythe上級部門對公司重大影響事宜Impactandinfluencefromgovernmentadministrative