中国公司并购美国公司后,在接管公司前,往往要对目标公司的金融状况和市场销售前景做详细的尽职调查,但却常常忽视一个同样很重要的问题:目标公司的潜在长尾损害责任和相关的保险问题。中国公司误以为接管公司就是根据法律规定继承了前公司的责任,那么,它也就自动继承了属于前 Chinese companies often take a detailed due diligence of the target company’s financial position and market prospects before taking over the company, but often ignore an equally important question: the potential long-tail damage liability of the target company and Related insurance issues. Chinese companies mistakenly assume that taking over the company is based on the law inherited the responsibility of the former company, then it will automatically inherit the former