生活隨筆

有感而發時,隨便寫寫。

Thursday, November 10, 2005

Doing Due Diligence

第一次聽到 due diligence 這個字詞,對方給我的解釋是「盡職盡責」。為了查證,我在網上找了很久,發現它的意思並非如此。它的解釋有很多,通常用在商業及審計上,這裡記下了部份解釋:

Wikipedia
Due diligence (also known as due care) is the effort made by an ordinarily prudent or reasonable party to avoid harm to another party.

thefreedictionary.com
1. An investigation or audit of a potential investment. Due diligence serves to confirm all material facts in regards to a sale.
2. refers to the care a reasonable person should take before entering in an agreement or transaction with another party

Merriam-webster online
The care that a reasonable person exercises under the circumstances to avoid harm to other persons or their property


entrepreneur.com
Due diligence mean nothing more than an investor being "diligent" when checking out the substance of the claims made by an entrepreneur with respect to the market, the product or service concept, the competition, the management team and so on. The term "due" means that it's expected and someone has to perform this task. So the concept is really all about the diligence that is due the investigation into an emerging company's plan for doing business.

EY
審查評鑑

hkpc.org.hk

產值評估

hkex.com.hk

盡職審查

3 Comments:

Post a Comment

<< Home