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

Contents of Due Diligence Report

内容纲要

Contents

一：企业基本情况、发展历史及结构：The basic information, evolvement and organizational structure of the company

二：企业人力资源Human resources

三：市场营销及客户资源Marketing，Sales, and customer resources

四：企业资源及生产流程管理Enterprises resources and production management

五：经营业绩Business performance

六、公司主营业务的行业分析Industry analysis

七：公司财务情况Financial status

八：利润预测Profitability forecast

九：现金流量预测Cash flow forecast

十：公司债权和债务Creditor’s rights and liability

十一：公司的不动产、重要动产及无形资产Properties, valuable assets and intangible assets 十二：公司涉诉事件Lawsuits

十三：其他有关附注Other issues and comments

十四：企业经营面临主要问题Business obstacles and operational difficulties

尽职调查提纲

Contents of Due Diligence Report

一：企业基本情况、发展历史及结构：The basic information, evolvement and organizational structure of the company

1.法定注册登记情况Registration

2.股权结构Ownership structure

3.下属公司Subsidiaries and branches

4.重大的收购及出售资产事件Key events of purchasing and selling assets

5.经营范围Business scope

二：企业人力资源Human resources

1.管理架构（部门及人员）Management structure (Departments and staffing)

2.董事及高级管理人员的简历Resume of Directors of the Board and members of the

upper management team

3.酬薪及奖励安排Policies on compensations, rewards and penalties

4.员工的工资及整体薪酬结构Salary structure

5.员工招聘及培训情况Recruitments and training arrangements

6.退休金安排Benefits Policy, e.g. Pensions

三：市场营销及客户资源Marketing, Sales and Customer resources

1.产品及服务Products and services

2.重要商业合同Important business contracts

3.市场结构Market structure

4.销售渠道Distribution channels

5.销售条款Sales policies and terms

6.销售流程Sales management procedure

7.定价政策Pricing policy

8.信用额度管理Credit & Risk exposure management

9.市场推广及销售策略Marketing and sales strategy

10.促销活动Promotion activities

11.售后服务Post-sales services

12.客户构成及忠诚度Customer base composition and customer loyalty

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

1.会计政策Accounting policy

2.历年审计意见Auditing results of the last three years if available

3.三年的经营业绩、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

4.三年的经营及管理费用分析Analysis on operation and administration expenses of the

last three years if available

5.三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

6.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

1.行业现状及发展前景Current situation and anticipation of industry development trend

2.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

3.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

1.三年的资产负债表分析Three years Balance Sheet if available

2.资产投保情况分析Analysis on assets insurance status

3.外币资产及负债Capital and debts in foreign currency

4.历年财务报表的审计师及审计意见Auditors’ o pinion on the financial reports of the

past years

5.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

6.固定资产Fixed assets

7.或有项目（资产、负债、收入、损失）Contingent Items on assets, debts, income, losses

8.无形资产（专利、商标、其他知识产权）Intangible Assets, e.g. patent, logo and other

intellectual property rights

八：利润预测Profitability forecast

1.未来两年的利润预测Profit forecast of the next two years

2.预测的假设前提Assumptions of the forecast

3.预测的数据基础Foundation of the forecast

4.本年预算的执行情况Current year’s budget pe rforming status

九：现金流量预测Cash flow forecast

1.资金信贷额度Commercial and Bank Credit Limits

2.贷款需要Needs on loans

3.借款条款Borrowing terms

十：公司债权和债务Creditor’s rights and liability

（一）债权Creditor’s Rights

1.债权基本情况明细Details of rights

2.债权有无担保及担保情况Collateral/guarantee status on the rights

3.债权期限Duration of the creditor’s rights

4.债权是否提起诉讼Legal actions pursued

（二）债务Debts and Liabilities

1.债务基本情况明细Details of the liability

2.债务有无担保及担保情况Collateral/guarantee status on the Liabilities

3.债务抵押、质押情况Mortgage and pledge

4.债务期限Duration of the liabilities

5.债务是否提起诉讼Legal actions pursued

十一：公司的不动产、重要动产及无形资产Properties, valuable assets and intangible assets

1.土地权属Land property

2.房产权属House property

3.车辆清单Automobiles

4.专利权及专有技术Patents and self-developed technologies

5.以上资产抵押担保情况Mortgage and collateral status on the above listed assets

十二：公司涉诉事件Lawsuits

1.作为原告诉讼事件Lawsuit put out by the subject company, as Plaintiff

2.作为被告诉讼事件Lawsuit against the subject company, as Defendant

十三：其他有关附注Other issues and comments

1.公司股东、董事及主要管理者是否有违规情况Violations by any of the shareholders,

directors and executives if there’s any

2.公司有无重大违法经营情况Significant business operational violations by the company

3.上级部门对公司重大影响事宜Impact and influence from government administrative

departments on the subject company

十四：企业经营面临主要问题Business obstacles and operational difficulties

1.困难或积极因素Obstacles & difficulties and the negative impacts or positive if there’s

any

2.应对措施Solutions