海外矿业并购尽职调查实践研究

尽职调查是海外矿业并购的基本环节，是科学进行投资决策的基础。尽职调查应按专业性、全面性、内外结合的原则进行组织，重视数据库研究，根据管理层报告和现场尽职调查的不同特点，重点明确，全面深入，提高尽职调查质量。

Study of Due Diligence Practice for Overseas Mining Mergers and Acquisition

Due Diligence is a key part of overseas mining mergers and acquisition process and the basis of a scientific investment decision--making. Due diligence should be performed professionally, comprehensive- ly by inner experts from the buyer and outer specialist from the consultants. Database study should is the most important part in the process, and management report and site visit should be done in distinguished ways to improve the effect of the due diligence.