财务调查是企业并购过程中关键的环节,其结果对企业并购有着重要的影响。尤其是近期的“营改增”的政策,对财务人员提出了新的要求,本文从人员选派的前提出发,提出了尽职调查应注意的几点事项,已期对相关从业人员提供借鉴经验和实践指导。 Financial investigation is the key link in the process of M & A, and the result has an important impact on M & A. In particular, the recent policy of “increasing profits and increasing profits” put forward new demands on financial staff. Based on the premise of staff selection, this article puts forward several issues to be paid attention to in due diligence and has already provided reference to relevant employees Experience and practical guidance.