Research Of Accounting Firm The Improvement And Optimization Of The M & A Financial Due Diligence

At present a significant booster to Chinese enterprises’ take-off is mergers and acquisitions. The owners of firm, managers, regulators and other institution, all of them need to accurately judge the rationality of the M&A decisions, to ensure that the M&A add value to enterprise. All these fulfillments are based on enterprise’s own strategy and exact understanding of real operating conditions for target enterprise. In a mature takeover event, due diligence is an indispensable important job. One of the key how to improve self-ability of M&A is due diligence. Financial due diligence is part of due diligence, which serve for successful M&A activities. The purpose of this article is to introduce accounting firm financial due diligence for people engaged in M&A operations. Analyzing the motivations and effects of M&A from on basis of enterprise M&A theory and standing on the level of business strategic development, this context focus on financial due diligence regarding to M&A behaviors. It covers investigation goals, program method and time scope. Through the practice of accounting firm financial due diligence and theoretical research to M&A, it puts forwards process improvements and optimization to better financial due diligence in M&A activities. This paper aims to make readers know and complete accounting firm financial due diligence in M&A. the final purpose is to, together with other professionals for mergers and acquisitions suggest reasonable investment analysis and integrate advise after the M&A, so that enable the M&A to create value for enterprises.