企业财务尽职调查探析

Analysis of Enterprise Financial Due Diligence

文章以企业财务尽职调查为研究对象,分析了企业财务尽职调查的作用,指出了尽职调查的基本程序,探究了企业财务尽职调查的要点即明确尽职调查工具、确定尽职调查的内容、了解尽职调查关注的重点,旨在确保财务状况与常见问题调查的可靠性与合理性,提高企业财务尽职调查的有效性,为企业管理决策者提供可靠的参考.

Taking enterprise financial due diligence as the research object,this paper analyzes the function of enterprise financial due diligence,points out the basic procedures of due diligence,and explores the key points of enterprise financial due diligence,that is,defining due diligence tools,determining the content of due diligence,and understanding the focus of due diligence,to ensure the reliability and rationality of financial status and common problems investigation and improve the effectiveness of enterprise financial due diligence,hoping to provide reliable reference for enterprise management decision-makers.