企业尽职调查内容提纲--中英文对照

企业尽职调查内容提纲ContentsofDueDiligenceReport内容纲要Contents一：企业基本情况、发展历史及结构：Thebasicinformation,evolvementandorganizationalstructureofthecompany二：企业人力资源Humanresources三：市场营销及客户资源Marketing，Sales,andcustomerresources四：企业资源及生产流程管理Enterprisesresourcesandproductionmanagement五：经营业绩Businessperformance六、公司主营业务的行业分析Industryanalysis七：公司财务情况Financialstatus八：利润预测Profitabilityforecast九：现金流量预测Cashflowforecast十：公司债权和债务Creditor’srightsandliability十一：公司的不动产、重要动产及无形资产Properties,valuableassetsandintangibleassets十二：公司涉诉事件Lawsuits十三：其他有关附注Otherissuesandcomments十四：企业经营面临主要问题Businessobstaclesandoperationaldifficulties尽职调查提纲ContentsofDueDiligenceReport一：企业基本情况、发展历史及结构：Thebasicinformation,evolvementandorganizationalstructureofthecompany1.法定注册登记情况Registration2.股权结构Ownershipstructure3.下属公司Subsidiariesandbranches4.重大的收购及出售资产事件Keyeventsofpurchasingandsellingassets5.经营范围Businessscope二：企业人力资源Humanresources1.管理架构（部门及人员）Managementstructure(Departmentsandstaffing)2.董事及高级管理人员的简历ResumeofDirectorsoftheBoardandmembersoftheuppermanagementteam3.酬薪及奖励安排Policiesoncompensations,rewardsandpenalties4.员工的工资及整体薪酬结构Salarystructure5.员工招聘及培训情况Recruitmentsandtrainingarrangements6.退休金安排BenefitsPolicy,e.g.Pensions三：市场营销及客户资源Marketing,SalesandCustomerresources1.产品及服务Productsandservices2.重要商业合同Importantbusinesscontracts3.市场结构Marketstructure4.销售渠道Distributionchannels5.销售条款Salespoliciesandterms6.销售流程Salesmanagementprocedure7.定价政策Pricingpolicy8.信用额度管理Credit&Riskexposuremanagement9.市场推广及销售策略Marketingandsalesstrategy10.促销活动Promotionactivities11.售后服务Post-salesservices12.客户构成及忠诚度Customerbasecompositionandcustomerloyalty四：企业资源及生产流程管理Enterpriseresourcesandproductionmanagement1.加工厂Factoryandplant2.生产设备及使用效率Equipmentsandproductioncapacity3.研究及开发Researchanddevelopment4.采购策略Purchasingpolicy5.采购渠道Purchasingchannels6.供应商Suppliers7.重大商业合同Importantbusinesscontracts五：经营业绩Businessperformance1.会计政策Accountingpolicy2.历年审计意见Auditingresultsofthelastthreeyearsifavailable3.三年的经营业绩、营业额及毛利详尽分析Analysisonbusinessperformance,salesrevenueandgrossprofitofthelastthreeyearsifavailable4.三年的经营及管理费用分析Analysisonoperationandadministrationexpensesofthelastthreeyearsifavailable5.三年的非经常项目及异常项目分析Analysisonnon-frequentandabnormalactivitiesofthelastthreeyearsifavailable6.各分支机构对整体业绩的贡献水平分析Analysisonthecontributionofeachsubsidiarytotheoverallbusinessperformance六、公司主营业务的行业分析Industryanalysis1.行业现状及发展前景Currentsituationandanticipationofindustrydevelopmenttrend2.中国特殊的经营环境和经营风险分析AnalysisonbusinessenvironmentandoperationalrisksinChina3.公司在该行业中的地位及影响Thesubjectcompany’spositionandinfluenceintheindustry七：公司财务情况Financialstatus1.三年的资产负债表分析ThreeyearsBalanceSheetifavailable2.资产投保情况分析Analysisonassetsinsurancestatus3.外币资产及负债Capitalanddebtsinforeigncurrency4.历年财务报表的审计师及审计意见Auditors’opiniononthefinancialreportsofthepastyears5.最近三年的财务预算及执行情况Financialbudgetsandperformingstatusofthelastthreeyearsifavailable6.固定资产Fixedassets7.或有项目（资产、负债、收入、损失）ContingentItemsonassets,debts,income,losses8.无形资产（专利、商标、其他知识产权）IntangibleAssets,e.g.patent,logoandotherintellectualpropertyrights八：利润预测Profitabilityforecast1.未来两年的利润预测Profitforecastofthenexttwoyears2.预测的假设前提Assumptionsoftheforecast3.预测的数据基础Foundationoftheforecast4.本年预算的执行情况Currentyear’sbudgetperformingstatus九：现金流量预测Cashflowforecast1.资金信贷额度CommercialandBankCreditLimits2.贷款需要Needsonloans3.借款条款Borrowingterms十：公司债权和债务Creditor’srightsandliability（一）债权Creditor’sRights1.债权基本情况明细Detailsofrights2.债权有无担保及担保情况Collateral/guaranteestatusontherights3.债权期限Durationofthecreditor’srights4.债权是否提起诉讼Legalactionspursued（二）债务DebtsandLiabilities1.债务基本情况明细Detailsoftheliability2.债务有无担保及担保情况Collateral/guaranteestatusontheLiabilities3.债务抵押、质押情况Mortgageandpledge4.债务期限Durationoftheliabilities5.债务是否提起诉讼Legalactionspursued十一：公司的不动产、重要动产及无形资产Properties,valuableassetsandintangibleassets1.土地权属Landproperty2.房产权属Houseproperty3.车辆清单Automobiles4.专利权及专有技术Patentsandself-developedtechnologies5.以上资产抵押担保情况Mortgageandcollateralstatusontheabovelistedassets十二：公司涉诉事件Lawsuits1.作为原告诉讼事件Lawsuitputoutbythesubjectcompany,asPlaintiff2.作为被告诉讼事件Lawsuitagainstthesubjectcompany,asDefendant十三：其他有关附注Otherissuesandcomments1.公司股东、董事及主要管理者是否有违规情况Violationsbyanyoftheshareholders,directorsandexecutivesifthere’sany2.公司有无重大违法经营情况Significantbusinessoperationalviolationsbythecompany3.上级部门对公司重大影响事宜Impactandinfluencefromgovernmentadministrativedepartmentsonthesubjectcompany十四：企业经营面临主要问题Businessobstaclesandoperationaldifficulties1.困难或积极因素Obstacles&difficultiesandthenegativeimpactsorpositiveifthere’sany2.应对措施Solutions