Financial Due Diligence Evaluation System Optimization Of GN Private Equity Fund

From 2015 to 2021,the management scale of China ’ s private equity funds increased from 1.5 trillion to 10.51 trillion.The rapid expansion of the scale of private equity funds has become a strong driving force for the development of many small and medium-sized enterprises.China’s private equity funds started late,lack of system and supervision,investment in high-risk enterprises,these overlapping factors aggravate the risk of private equity investment funds.There are lots of risk in each link of private equity investment,and financial due diligence is guarantee for successful investment.So,it is important to form effective evaluation system of financial due diligence in private equity investment funds.GN private equity investment fund as a case,with the help of domestic and foreign scholars on private equity investment fund and financial due diligence research.Firstly,on the basis of information asymmetry,principal-agent,investment risk and value,risk management theory,the GN private equity investment fund and the current financial due diligence evaluation system are systematically analyzed.Then,the problems of GN private equity investment fund’s financial due diligence evaluation system are obtained through semi-structured interview,which are focused on four aspects: imperfect financial due diligence evaluation system,smooth organizational structure and evaluation process,inaccurate index selection and inadequate application of evaluation results.Finally,according to the objectives and principles of optimization design,the evaluation system is optimized from the above four aspects,mainly through the improvement of the evaluation system,organizational structure,index system and the application of evaluation results.At the same time,the implementation guarantee of optimization scheme is put forward at the institutional,personnel and supervision,so as to improve the effect of the application of results.By optimizing the specific measures of the financial due diligence evaluation system of GN private equity investment funds,it is hoped that it can provide some reference for the effectiveness of the financial due diligence evaluation of the same type of private equity investment funds,inject power into the sustainable development of private equity investment funds,and provide more guarantee for the success of the project investment.