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论文编号：	16082
作者编号：	2320224159
上传时间：	2026/6/5 17:42:26
中文题目：	私募股权投资财务尽调研究 ——以HG基金投资SD公司为例
英文题目：	Research on Financial Due Diligence in Private Equity Investment —A Case Study of HG Fund’s Investment in SD Company
指导老师：	李姝
中文关键字：	私募股权投资；财务尽调；尽调流程优化
英文关键字：	Private Equity Investment; Financial Due Diligence; Optimization of Due Diligence Process
中文摘要：	随着我国经济向高质量发展转型，私募股权投资行业规模持续扩张，国资主导格局日益强化，硬科技领域成为投资热点，行业在推动科技创新、优化资源配置、服务实体经济中发挥着关键作用。财务尽调作为私募股权投资决策的核心环节，是识别投资风险、评估企业价值、保障资本安全的关键手段，其质量直接影响投资决策的科学性与投资回报的实现。然而当前私募股权投资财务尽调不能全面的展示拟投项目的财务信息，无法为投资人提供有价值的投资决策依据，已成为制约行业高质量发展的重要瓶颈。 本文以HG基金投资SD公司的财务尽调为案例，系统展开研究。首先，界定私募股权基金、股权投资业务、财务尽调的核心概念，梳理委托代理理论、信息不对称理论、系统评价理论的核心观点，构建本文的理论分析框架。其次，介绍HG基金的基本情况、财务尽调目标与流程，呈现SD公司的行业背景、业务布局及核心财务数据，为后续分析奠定基础。再次，基于案例深度剖析HG基金财务尽调存在的四大核心问题：财务尽调流程不规范、财务尽调方法单一、信息收集不充分、未关注投资行业及目标特殊性。最后，针对上述问题，从规范尽调全流程闭环管控、创新尽调方法与技术应用、增加信息收集工具、针对不同投资行业和目标建立尽调标准四个维度，提出具体可操作的优化对策。 本文通过案例研究揭示私募股权投资财务尽调的核心痛点与改进路径，为私募股权投资机构提升财务尽调质量、防范投资风险提供实践指导，也为行业规范化发展与监管政策完善提供参考。
英文摘要：	As China’s economy transforms toward high-quality development,the private equity investment industry continues to expand.State-owned capital plays an increasingly dominant role,and hard technology has become a key investment area. Private equity is crucial in promoting technological innovation,optimizing resource allocation,and serving the real economy.As a core part of private equity investment decision-making,financial due diligence is an important tool to identify risks,evaluate enterprise value,and safeguard capital security.Its quality directly affects the rationality of investment decisions and the achievement of investment returns. However,current financial due diligence in private equity fails to fully reflect the financial information of target projects and cannot provide effective support for investors’ decision-making,which has become a major bottleneck restricting the high-quality development of the industry. Based on the case of HG Fund’s investment in SD Company,this paper conducts a systematic study.First,it defines private equity funds,equity investment business and financial due diligence,and summarizes principal-agent theory,information asymmetry theory and systematic evaluation theory to form the theoretical framework. Second,it introduces the basic situation of HG Fund,the objectives and procedures of financial due diligence,as well as the industry background,business layout and key financial data of SD Company.Third,through in-depth case analysis,it identifies four major problems in HG Fund’s financial due diligence:non-standard process,single method,insufficient information collection,and ignorance of industry and target characteristics.Finally,it puts forward practical solutions from four aspects: standardizing the whole process of due diligence,innovating due diligence methods and technology application,improving information collection tools,and establishing targeted due diligence standards for different industries and targets. This paper reveals the core problems and improvement paths of private equity financial due diligence through case study.It provides practical guidance for private equity institutions to improve the quality of financial due diligence and prevent investment risks,and also offers references for the standardized development of the industry and the improvement of regulatory policies.
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