Research On The Problems Existed In The Financial Due Diligence Investigation Of R Asset Management Corporationand Their Countermeasures

After 2006,the four major state-owned assets management companies have completed commercial transformation in succession.During the policy period,the business resources were given by the state,the market was clearly divided,and there was no competition and survival pressure;while after the system transformation,asset management companies need to obtain business resources by market competition,completely bearing the profit and loss risk.Due tothe underlying assetand customer qualitycorresponding tothe business of asset management companiesaremore secondaryrelative to the banking business,the risk of recurrence of badness is greater.Therefore,in order to achieve sustainable development,due diligence on the assets to be acquired plays a decisive role;as the most important part of the entire due diligence system,through financial due diligence,we can not only understand the historical value of the assets to be acquired,but also predict future value and cash flow.A comprehensive and systematicalfinancial due diligence can identify risks at an early date,control and guard against risks from the source,and provide an important basis for decision making.From the perspective ofProject Manager of R Asset Management Company,combining the report points teasing out of the financial due diligence of R Asset Management Company over the years,with the practical experience that the author participated in multiple financial due diligence,and adopting the summarizing method,a series of problems have been found in the process of financial due diligence on R Asset Management Companyin this paper;and further investigation and analysis of the main reasons for the above problemshave been conducted.On the basis of the adequate research and analysis of the present situation,this paper puts forward the countermeasures to improve the financial due diligence process with Harvard analysis theory as the core,aiming at optimizing the financial due diligence process of R Company and solving the above problems.Qualitative analysis and quantitative analysis have been organically combined;firstly strategic analysis has been conducted against the background of the macroeconomic environment,the industry environment and the corporate strategy;on that basis,combining with the accounting policy and estimation of the enterprise,the accounting analysis and adjustment have been carried out.Connecting the relationship between enterprise’s business operations and financial data,analyses on various types of financial indicators and trends have been conducted,so that the enterprise can predict a reasonable prospect.In this way,the basic structure of enterprise financial due diligence can be formed.Finally,using case method,taking A project as an example,financial due diligence has been implemented to verify the feasibility of improving countermeasures,and ultimately practical and feasible conclusions can be derived.This research will help R Asset Management Company improve the efficiency of financial due diligence and effectively control project risks,so as to preserve assets.It is also a referencefor other asset management companies to carry out business...