审核待购企业资产负债表

The Verification of Financial Statement of Assets and Liabilities of Waiting-to-Purchase Enterprises

收购企业是一项机会和风险都很大的市场活动。要想尽量降低收购企业的风险,必须仔细核查资产负债表,以便准确了解企业的财务状况,消除账目中的虚假成分,确定企业资产的真正净值,及时识破产权转让中可能出现的欺诈行为。针对收购企业面临的一些实际问题,探索货币资金、应收账款、应收借款、存货、预付款、固定资产、负债和已缴资本等方面的核查重点,以及相应的方法和对策。

To acquire an enterprise is a market activity full of opportunities and risks. The financial statement of assets and liabilities should be carefully verified to find out the real, the state of financial affairs deleting the false records, determine real net worth. In this way can be probably avoided the cheating or risks in the course of handing over property right. The paper probes into the key aspects and practical problems of verification in the course of acquiring enterprises, such as money capital, loan, stock, fixed assets, debt etc. It also puts forward some relevant methods and countermeasures.