涉外尽调的要点有哪些

涉外尽调的要点有哪些

企业在实施境外投资决策时，由于跨境信息获取渠道受限、数据真实性核查困难等因素，极易因关键信息缺失或偏差产生认知盲区，从而遭遇商业陷阱与合规危机。因此，系统化的尽职调查机制成为跨国投资全周期风险防控的核心步骤。以下是涉外尽职调查的核心要点：

一、外部宏观政策、环境分析

关键问题：

目标国经济与金融体系稳定性如何？对海外/中国投资的监管导向是怎样的？

核心要点：

1.经济增长、通货膨胀、金融体系、外汇管制等方面的情况；

2.社会、政治稳定性；

3.海外投资监管政策及重点行业外资限制（负面清单）、并购交易审查要求等。

二、内部标的公司分析

1. 公司基本情况/ Basic Information

（1）公司名称、注册号、注册地址、成立日期、法定代表人是谁？/ What is the company's name, registration number, registered address, incorporation date, and who is the legal representative?

（2）公司股东及其持股比例？/ Who are the shareholders and their respective shareholding percentages?

（3）公司是否有分支机构或子公司？/Does the company have any branches or subsidiaries?

（4）是否有任何公司的并购、重组、清算或破产记录？/ Are there any records of mergers, restructuring, liquidation, or bankruptcy for the company?

2. 公司管理与组织结构/ Management and Organizational Structure

（1）公司管理层的组成及背景？/ What is the composition and background of the company's management team?

（2）公司董事会的成员？/ Who are the members of the company's board of directors?

（3）公司是否有任何管理权或经营权的争议？ / Are there any disputes regarding management or operational authority within the company?

3. 财务状况/ Financial Status

（1）公司的资产负债状况如何？/ What is the company’s balance sheet status?

（2）公司的主要收入来源和支出项目？/ What are the company’s main sources of income and major expenditure items?

（3）公司是否存在重大未披露的负债？/ Are there any significant undisclosed liabilities?

（4）公司是否有任何税务争议或税务检查？/ Does the company have any tax disputes or tax inspections?

4. 涉诉涉罚情况/ Litigation and Penalty Cases

（1）是否有未决诉讼或仲裁案件？/ Are there any pending lawsuits or arbitration cases?

（2）公司是否有任何历史上的法律诉讼或合规问题？/ Has the company been involved in any legal disputes or compliance issues in the past?

5. 知识产权/ Intellectual Property

（1）公司是否拥有任何专利、商标、版权或其他知识产权？/ Does the company own any patents, trademarks, copyrights, or other intellectual property?

（2）是否存在知识产权纠纷？/ Are there any intellectual property disputes?

（3）公司是否有专利或商标侵权的历史？/ Has the company had any history of patent or trademark infringement?

6. 税务合规/ Tax Compliance

（1）公司是否遵守当地的税收法规？/ Does the company comply with local tax laws and regulations?

（2）公司是否存在未结税务争议或欠税问题？/ Does the company have any unresolved tax disputes or outstanding tax  liabilities?

（3）公司是否享受任何税收优惠或减免？/ Does the company benefit from any tax incentives or exemptions?

7. 员工与劳动法合规/ Employee and Labor Law Compliance

（1）公司是否面临任何劳动争议？/ Is the company facing any labor disputes?

（2）是否存在员工诉讼或集体诉讼？/ Are there any employee lawsuits or class action suits?

8. 环境合规/ Environmental Compliance

（1）公司是否符合当地的环境保护法规？/ Does the company comply with local environmental protection regulations?

（2）是否存在任何环保违规行为或环境污染事故？ / Are there any violations or environmental pollution incidents related to the company?

（3）公司是否进行过环境影响评估？ / Has the company conducted any environmental impact assessments?

（4）是否有涉及环境保护的政府处罚或要求整改的记录？/ Are there any government penalties or orders for remediation regarding     environmental issues?

9. 商业机会与风险/ Business Opportunities and Risks

（1）公司是否在扩展或收购新业务领域？/ Is the company expanding or acquiring into new business areas?

（2）公司是否有稳定的客户和供应商关系？/ Does the company have stable customer and supplier relationships?

（3）公司是否存在依赖某一单一客户或供应商的风险？/ Does the company face risks from relying on a single customer or supplier?

（4）公司是否有任何业务中断或供应链风险？/ Are there any business interruption or supply chain risks facing the company?

基于企业境外并购项目自身的复杂特性以及专业领域的特定需求，投资方可以委托催全球进行实地审验服务，线下查企业真实办公地址、经营状况，助力调查工作的高效推进与精准实施，在海外投资的整体流程中，打破信息不对称，精准发现与识别风险，评估与防范风险，提升企业决策力。