面对并购过程中所出现的种种财务陷阱,为尽量减小和避免并购风险,在并购开始前对目标公司进行尽职调查(due diligence)就显得非常必要和重要了。本论文介绍了财务尽职调查内容和流程、用什么方法进行财务尽职调查工作,重点提出财务尽职调查报告中的具体内容、全面、深入对财务尽调进行了分析研究。 Faced with various financial pitfalls in the M & A process, it is necessary and important to due diligence the target company prior to the merger and acquisition to minimize and avoid the risk of M & A. This paper introduces the content and process of financial due diligence, the method of financial due diligence, the financial due diligence report focuses on the specific content, a comprehensive and in-depth analysis of financial due diligence.