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
法定注册登记情况 Registration
股权结构 Ownership structure
下属公司 Subsidiaries and branches
重大的收购及出售资产事件 Key events of purchasing and selling assets
经营范围 Business scope
二：企业人力资源 Human resources
管理架构（部门及人员）Management structure (Departments and staffing)
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
酬薪及奖励安排 Policies on compensations, rewards and penalties
员工的工资及整体薪酬结构 Salary structure
员工招聘及培训情况 Recruitments and training arrangements
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
产品及服务 Products and services
重要商业合同 Important business contracts
市场结构 Market structure
销售渠道 Distribution channels
销售条款 Sales policies and terms
销售流程 Sales management procedure
定价政策 Pricing policy
信用额度管理 Credit & Risk exposure management
市场推广及销售策略 Marketing and sales strategy
促销活动 Promotion activities
售后服务 Post-sales services
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
会计政策 Accounting policy
历年审计意见 Auditing results of the last three years if available
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
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
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
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
行业现状及发展前景 Current situation and anticipation of industry development trend
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
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
三年的资产负债表分析 Three years Balance Sheet if available
资产投保情况分析 Analysis on assets insurance status
外币资产及负债 Capital and debts in foreign currency
历年财务报表的审计师及审计意见 Auditors’ opinion on the financial reports of the past years
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
固定资产 Fixed assets
或有项目（资产、负债、收入、损失）Contingent Items on assets, debts, income, losses
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
未来两年的利润预测 Profit forecast of the next two years
预测的假设前提 Assumptions of the forecast
预测的数据基础 Foundation of the forecast
本年预算的执行情况 Current year’s budget performing status
九：现金流量预测 Cash flow forecast
资金信贷额度 Commercial and Bank Credit Limits
贷款需要 Needs on loans
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
债权基本情况明细 Details of rights
债权有无担保及担保情况 Collateral/guarantee status on the rights
债权期限 Duration of the creditor’s rights
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
土地权属 Land property
房产权属 House property
车辆清单 Automobiles
专利权及专有技术 Patents and self-developed technologies
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
作为原告诉讼事件 Lawsuit put out by the subject company, as Plaintiff
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
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
公司有无重大违法经营情况 Significant business operational violations by the company
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
困难或积极因素 Obstacles & difficulties and the negative impacts or positive if there’s any
应对措施 Solutions
参考资料：http://www.ccpit.org/vhosts/english/creditcontents.htm