防范并购财务陷阱——财务尽职调查

由于财务报告存在的局限性,而购并方又过分依赖财务报表和疏于事前调查,并购的种种财务陷阱随之会出现。为避免和减少因此而带来的风险,开展对被购并企业的财务尽职调查就显得非常重要。文章指出,在进行财务尽职调查时,购并方特别要对被购并企业的主体资格和背景、重大债权债务、财务内控制度、税务风险、或有负债等事项进行关注和调查。

Keeping away merging finance--Financial responsible inrestgation

This thesis deals with how to protect from the financial traps of mergers and acquisitions (M&A), which are caused by the fact that there are certain limitations in the financial statements and that the acquirer depends overly on the financial statements while neglecting the investigation beforehand. Therefore, in order to avoid or lessen the subsequent risks, it is critical to conduct the due diligence investigation of the financial personnel in the acquire side (enterprise). During the investigation, the acquirer must attach importance to the subject qualification and background, key rights and liabilities, internal control system, tax risks and contingent liability of the enterprise.