商业保理公司财务尽职调查的重点策略分析

Analysis of the key strategy of the financial due diligence of commercial factoring companies

我国社会信用体系尚不完善是制约商业保理行业发展的重要因素。商业保理公司的财务尽职调查是风险识别与控制的重要手段。市场占比大的非上市公司特别是中小企业财务信息不透明,获取难度较大。文章结合财务分析理论与实务操作经验,从调查关注重点着手分析提升财务尽职调查有效性的策略方法,指导和规范尽职调查环节,防范业务风险,促进商业保理公司的健康发展。

The imperfect social credit system in China is an important factor restricting the development of the commercial factoring industry.The financial due diligence of commercial factoring companies is an important means of risk identification and control.Non listed companies,especially small and medium-sized enterprises,which account for a large proportion of the market,have opaque financial information.It is difficult to obtain.This article combines financial analysis theory and practical operation experience,starting from the focus of investigation,analyzes strategic methods that can improve the effectiveness of financial due diligence.It can be used to guide and regulate the due diligence process,prevent business risks,to promote the healthy development of commercial factoring companies.