随着我国经济总量的不断增长,许多有雄心的企业不再满足于有限的资源、市场和技术,他们积极地进行公司并购,寻求更好的发展机遇。近十几年来,我国公司并购得到了前所未有的发展。然而,并非所有的公司都能实现并购目标,笔者认为其中重要的原因在于并购公司没有进行充分的尽职调查。因此,本文先从尽职调查的概念引入,剖析当前公司并购中尽职调查不到位的深层原因,进而提出具体的解决方案。 With the continuous growth of China’s economy, many ambitious enterprises are no longer satisfied with limited resources, markets and technologies. They are actively seeking mergers and acquisitions and seeking better opportunities for development. In the past ten years or so, the merger and acquisition of our country has got an unprecedented development. However, not all companies are able to achieve the M & A goals, I think the important reason is that M & A companies did not conduct due diligence. Therefore, this article first introduces the concept of due diligence to analyze the deep reasons for the lack of due diligence in the current M & A of the companies, and then put forward specific solutions.