财务尽职调查在有限的时间、空间范围内对目标企业作全面的财务筛查,为并购估值提供依据,在中小企业并购过程中担负着越来越重要的责任。充分的财务尽职调查为并购行为奠定了成功的基石。本文从财务尽职调查的主要内容着手分析,总结财务尽职调查过程中出现的典型问题,并提出相应的对策建议。 Financial due diligence in a limited time and space within the target for a comprehensive financial screening of enterprises to provide a basis for the valuation of M & A, M & A in the process of SMEs assume an increasingly important responsibility. Adequate financial due diligence has laid the cornerstone of success for mergers and acquisitions. This article analyzes the main contents of financial due diligence, summarizes the typical problems appearing in the process of financial due diligence, and puts forward corresponding countermeasures and suggestions.