基于投资并购的财务尽职调查分析

Financial Due Diligence Investigation Analysis Based on Investment Merger and Acquisition

随着我国社会主义市场经济的快速发展和市场经济体制的不断完善,企业的投资并购活动越来越活跃,在投资并购过程中财务尽职调查已成为企业的必不可少一项重要流程。本文首先介绍财务尽职调查工作的主要内容和原则,依据哈佛分析框架对财务尽职调查进行优化分析,分析工作中存在的问题,进而对完善财务尽职调查提出建议。

With the rapid development of China's socialist market economy and the continuous improvement of the market economy system,enterprises'investment merger and acquisition activities are becoming more and more active.Financial due diligence investigation has become an indispensable important process for enterprises in the process of investment merger and acquisition.This paper first introduces the main contents and principles of financial due diligence investigation,optimizes and analyzes the financial due diligence investigation according to the Harvard analysis framework,analyzes the problems in the work,and then puts forward suggestions for improving the financial due diligence investigation.