PE尽职调查提纲.doc

尽职调查提纲 、发展历史及结构(thebasicinformation,pany) (1)法定注册登记情况(registration) (2)股权结构(ownershipstructure) (3)下属公司(subsidiariesandbranches) (4)重大的收购及出售资产事件(keyeventsofpurchasingandsellingassets) (5)经营范围(businessscope) (humanresources) (1)管理架构(部门及人员)[managementstructure(departmentsandstaffing)] (2)董事及高级管理人员的简历(resumeofdirectorsoftheboardandmembersoftheuppermanagementteam) (3)酬薪及奖励安排(pensations,rewardsandpenalties) (4)员工的工资及整体薪酬结构(salarystructure) (5)员工招聘及培训情况(recruitmentsandtrainingarrangements) (6)退休金安排(benefitspolicy,) (marketing,salesandcustomerresources) (1)产品及服务(productsandservices) (2)重要商业合同(importantbusinesscontracts) (3)市场结构(marketstructure) (4)销售渠道(distributionchannels) (5)销售条款(salespoliciesandterms) (6)销售流程(salesmanagementprocedure) (7)定价政策(pricingpolicy) (8)信用额度管理(credit&riskexposuremanagement) (9)市场推广及销售策略(marketingandsalesstrategy) (10)促销活动(promotionactivities) (11)售后服务(post-salesservices) (12)客户构成及忠诚度(positionandcustomerloyalty) (enterpriseresourcesandproductionmanagement) (1)加工厂(factoryandplant) (2)生产设备及使用效率(equipmentsandproductioncapacity) (3)研究及开发(researchanddevelopment) (4)采购策略(purchasingpolicy) (5)采购渠道(purchasingchannels) (6)供应商(suppliers) (7)重大商业合同(importantbusinesscontracts) (businessperformance) (1)会计政策(accountingpolicy) (2)历年审计意见(auditingresultsofthepastyears) (3)最近三年的经营业绩、营业额及毛利详尽分析(analysisonbusinessperforma