并购尽职调查的概述

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1、螅罿聿艿袈膅莇芈薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃膂莂薈袅肈莂蚀肁莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆蚁罿膁蒅螄膄肇蒄袆羇莅薃薆螀芁薂蚈羅膇薁袀螈膃薀薀肃聿薀蚂袆莈蕿螄肂芄薈袇袄膀蚇薆肀肆蚆虿袃莅蚅螁肈芁蚄羃袁芇蚄蚃膇膃芀螅罿聿艿袈膅莇芈薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃膂莂薈袅肈莂蚀肁莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆蚁罿膁蒅螄膄肇蒄袆羇莅薃薆螀芁薂蚈羅膇薁袀螈膃薀薀肃聿薀蚂袆莈蕿螄肂芄薈袇袄膀蚇薆肀肆蚆虿袃莅蚅螁肈芁蚄羃袁芇蚄蚃膇膃芀螅罿聿艿袈膅莇芈薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃

2、膂莂薈袅肈莂蚀肁莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆蚁罿膁蒅螄膄肇蒄袆羇莅薃薆螀芁薂蚈羅膇薁袀螈膃薀薀肃聿薀蚂袆莈蕿螄肂芄薈袇袄膀蚇薆肀肆蚆虿袃莅蚅螁肈芁蚄羃袁芇蚄蚃膇膃芀螅罿聿艿袈膅莇芈薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃膂莂薈袅肈莂蚀肁莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆蚁罿膁蒅螄膄肇蒄袆羇莅薃薆螀芁薂蚈羅膇薁袀螈膃薀薀肃聿薀蚂袆莈蕿螄肂芄薈袇袄膀蚇薆肀肆蚆虿袃莅蚅螁肈芁蚄羃袁芇蚄蚃膇膃芀螅罿聿艿袈膅莇芈薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃膂莂薈袅肈莂蚀肁莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆

3、蚁罿膁蒅螄膄肇蒄袆羇莅薃薆螀芁薂蚈羅膇薁袀螈膃薀薀肃聿薀蚂袆莈蕿螄肂芄薈袇袄膀蚇薆肀肆蚆虿袃莅蚅螁肈芁蚄羃袁芇蚄蚃膇膃芀螅罿聿艿袈膅莇芈薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃膂莂薈袅肈莂蚀肁莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆蚁罿膁蒅螄膄肇蒄袆羇莅薃薆螀芁薂蚈羅膇薁袀螈膃薀薀肃聿薀蚂袆莈蕿螄肂芄薈袇袄膀蚇薆肀肆蚆虿袃莅蚅螁肈芁蚄羃袁芇蚄蚃膇膃芀螅罿聿艿袈膅莇芈薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃膂莂薈袅肈莂蚀肁莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆蚁罿膁蒅螄膄肇蒄袆羇莅薃薆螀芁薂蚈羅膇薁袀螈膃薀薀肃聿薀蚂袆莈蕿螄肂

4、芄薈袇袄膀蚇薆肀肆蚆虿袃莅蚅螁肈芁蚄羃袁芇蚄蚃膇膃芀螅罿聿艿袈膅莇芈薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃膂莂薈袅肈莂蚀肁莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆蚁罿膁蒅螄膄肇蒄袆羇莅薃薆螀芁薂蚈羅膇薁袀螈膃薀薀肃聿薀蚂袆莈蕿螄肂芄薈袇袄膀蚇薆肀肆蚆虿袃莅蚅螁肈芁蚄羃袁芇蚄蚃膇膃芀螅罿聿艿袈膅莇芈薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃膂莂薈袅肈莂蚀肁莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆蚁罿膁蒅螄膄肇蒄袆羇莅薃薆螀芁薂蚈羅膇薁袀螈膃薀薀肃聿薀蚂袆莈蕿螄肂芄薈袇袄膀蚇薆肀肆蚆虿袃莅蚅螁肈芁蚄羃袁芇蚄蚃膇膃芀螅罿聿艿袈膅莇芈

5、薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃膂莂薈袅肈莂蚀肁莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆蚁罿膁蒅螄膄肇蒄袆羇莅薃薆螀芁薂蚈羅膇薁袀螈膃薀薀肃聿薀蚂袆莈蕿螄肂芄薈袇袄膀蚇薆肀肆蚆虿袃莅蚅螁肈芁蚄羃袁芇蚄蚃膇膃芀螅罿聿艿袈膅莇芈薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃膂莂薈袅肈莂蚀肁莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆蚁罿膁蒅螄膄肇蒄袆羇莅薃薆螀芁薂蚈羅膇薁袀螈膃薀薀肃聿薀蚂袆莈蕿螄肂芄薈袇袄膀蚇薆肀肆蚆虿袃莅蚅螁肈芁蚄羃袁芇蚄蚃膇膃芀螅罿聿艿袈膅莇芈薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃膂莂薈袅肈莂蚀肁

6、莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆蚁罿膁蒅螄膄肇蒄袆羇莅薃薆螀芁薂蚈羅膇薁袀螈膃薀薀肃聿薀蚂袆莈蕿螄肂芄薈袇袄膀蚇薆肀肆蚆虿袃莅蚅螁肈芁蚄羃袁芇蚄蚃膇膃芀螅罿聿艿袈膅莇芈薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃膂莂薈袅肈莂蚀肁莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆蚁罿膁蒅螄膄肇蒄袆羇莅薃薆螀芁薂蚈羅膇薁袀螈膃薀薀肃聿薀蚂袆莈蕿螄肂芄薈袇袄膀蚇薆肀肆蚆虿袃莅蚅螁肈芁蚄羃袁芇蚄蚃膇膃芀螅罿聿艿袈膅莇芈薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃膂莂薈袅肈莂蚀肁莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆蚁罿膁蒅螄膄肇蒄

7、袆羇莅薃薆螀芁薂蚈羅膇薁袀螈膃薀薀肃聿薀蚂袆莈蕿螄肂芄薈袇袄膀蚇薆肀肆蚆虿袃莅蚅螁肈芁蚄羃袁芇蚄蚃膇膃芀螅罿聿艿袈膅莇芈薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃膂莂薈袅肈莂蚀肁莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆蚁罿膁蒅螄膄肇蒄袆羇莅薃薆螀芁薂蚈羅膇薁袀螈膃薀薀肃聿薀蚂袆莈蕿螄肂芄薈袇袄膀蚇薆肀肆蚆虿袃莅蚅螁肈芁蚄羃袁芇蚄蚃膇膃芀螅罿聿艿袈膅莇芈薇羈芃芇蚀膃腿莇螂羆肅莆袄蝿莄莅蚄羄莀莄螆袇芆莃袈肃膂莂薈袅肈莂蚀肁莆莁螃袄节蒀袅聿膈葿薅袂肄蒈螇肇肀蒇衿羀荿蒆蕿膆芅蒆蚁罿膁蒅螄膄肇蒄袆羇莅薃