How to find out whether an enterprise has undisclosed liabilities? 1. financial analysis financial analysis aims to grasp the financial situation of the enterprise as a whole. If the enterprise's profitability is low, even losing money year after year, its management ability is poor, and its growth is weak, it can generally be seen from the financial analysis. If the financial analysis shows that the business situation of the enterprise is not good, then the motivation of the enterprise to whitewash the statements and conceal the liabilities before being acquired is logical reasoning. 1, the per capita output value is too low. Per capita output value can refer to the same industry indicators. The average normal per capita output value is 400,000-1.5 million yuan. 2. The low operating ability index is mainly manifested in low sales revenue and low total asset turnover rate. Please refer to the same industry standards or compare with representative listed companies for specific indicators. 3. Low profitability. Gross profit from sales is not enough to make up for fixed cash expenses, such as salary, rent, water and electricity, regular payment of financial lease, car loan, mortgage, etc. Gross profit of sales contribution is the marginal contribution value of the enterprise. If the marginal contribution is less than the total amount of fixed cash expenditure items, the enterprise will definitely suffer serious losses and be short of funds. 4. Operating cash flow is negative. Operating cash flow is more objective than profit index. Under normal circumstances, its operating cash flow should be positive. If even the operating cash flow is negative, it reflects that the business situation of the enterprise is really poor. Second, the test method of account substance 1, other receivables and other payables are relatively large, and the ending balance is relatively large. Other receivables and other payables are generally used to calculate the current accounts unrelated to the main business of the enterprise, just like a laundry list, everything can be loaded into it, and most of the funds needed for the abnormal operation of the enterprise are hidden under these two subjects. Therefore, if it is found that other accounts receivable and other accounts payable items in the enterprise report are not commensurate with the business scale of the enterprise in terms of amount and balance, we must further look at the details and make it clear. 2. There are irrelevant personnel and units on the bank flow. If there are a lot of business dealings with individuals on the bank statement, and some business units are obviously not suppliers or customers of the company from the business scope, then we should be vigilant. It is likely to be a temporary loan when the company's capital turnover is not working. If it is shown in the bank's running water, it is not recorded in the financial books, so we must dig into it. 3. There are a lot of employee fund-raising funds in the account. Many enterprises have the practice of raising funds from employees. Whether it is legal is not discussed here. This phenomenon is common in reality. Enterprises raise funds from employees: on the one hand, it can supplement the working capital of enterprises, and the procedures are simple; Secondly, the interest paid is much higher than the bank deposit, and employees are willing to keep their spare money in the company. However, if the fund-raising is too much, or even the fund-raising scope is not limited to employees, it shows that enterprises are short of money. 4. Financial expenses There are a lot of financial expenses in the financial account, and the interest expenses do not match the loan scale. Further detailed investigation of financing-related expenses records, such as guarantee fees, evaluation fees, audit fees, property insurance fees, handling fees, etc. For example, the enterprise loan business only happens once a year, but the evaluation and insurance premium reimbursement are more than once, so there are probably other loan facts. Third, the correlation analysis method 1, affiliated enterprises need to invest heavily in diversified expansion when they enter other industries unrelated to their main business. There are countless deaths, and few really succeed. If it is found that the acquired party enters a completely unfamiliar industry, and this industry is capital-intensive, it needs a lot of investment in the early stage. Then, it is very likely that the company's debt has reached a very high level, so that the company must hide the debt to make the report look better. 2. Registered vehicles and large-scale equipment are not allocated and used by our company, which easily reminds people that the enterprise mortgaged the equipment to others and was taken property preservation measures because it could not repay the loan on time. Even if this is not the case, to say the least, it is only that the internal control system of assets is not perfect, which also shows that the asset management level of enterprises is low and the efficiency of asset use is low. It is well understood that enterprises are willing to pay high interest. A drowning man will not let go easily even if he has a useless straw in his hand. Many times, it is not creditors who want to raise interest rates. When the debtor realizes that he is heavily in debt, he will take the initiative to raise the loan interest rate. It is not easy to meet the person in charge of the company at the critical time. For example, I want to interview the person in charge of the company before the Spring Festival, but I can't always make an appointment. The Spring Festival in China is also called a year in a year. At this node, the debt collectors will come to you, and the boss who owes too much will disappear at this time. 5. Shareholders who do not participate in management tend to withdraw their shares. Shareholders are the first to know about the operation of the company. The so-called Spring River Plumbing Duck Prophet, China Company is a joint venture structure, and its shareholders are inextricably linked with the company. They are either old people in this industry, upstream and downstream of the industrial chain, or close relatives and friends of major shareholders. In short, the message they send is unmistakable. 4. Credit Law 1. There are large outstanding loans in the credit reports of legal persons and enterprises. 2. There are records of equipment, inventory and patent pledge in the industrial and commercial inquiry. 3. There is a litigation record of the creditor's prosecution. These points are like lice on a monk's head-be clear at a glance. Nowadays, regardless of the level and integrity of the boss in reality, enterprises still have the consciousness of leaving no bad records on their credit records. If they have a bad record, they either do it on purpose, such as maliciously defrauding loans, or they really can't afford to pay back the money. In this case, bad records are often just the tip of the iceberg you see, and a large part of the iceberg is hidden under the sea. V. cash flow analysis cash flow analysis should have been part of financial analysis, but it is so important that it is necessary to talk about it separately. 1, wages, rent and other rigid expenses that need to be paid regularly cannot be paid on schedule. In the daily operation of enterprises, some payment items are to be paid in advance. No matter whether there is a budget or not, wages, taxes, rent and property fees cannot be defaulted. These projects can be classified as rigid expenditures of enterprises. If even these rigid expenditure items cannot be paid on time, it shows that the working capital of the enterprise is difficult to maintain operation. 2. There is a phenomenon of short-term borrowing, long-term investment and loan extension. In the jargon of the financial industry, it is called "maturity mismatch". To put it bluntly, the prospect of enterprise projects is not optimistic, and it is difficult to raise long-term funds. We can only diversify financing from different channels in the short term and rob Peter to pay Paul. The phenomenon of loan extension is similar. The main business can't generate enough cash flow, and the debt can't be repaid when it is due, so it can only be extended. There is no choice but to bear the higher capital cost. 3. The income added according to the bank flow is inconsistent with the income in the financial statements. In the case of little change in accounts receivable, the cash income of the enterprise should be roughly consistent with the income on the income statement. If not, there is obviously something wrong. However, some enterprises may compile their own bank flow, or classify the cash flow originally formed by financing loans as operating cash inflow, so that the income flow is basically the same as the report income. At this time, it is necessary to further look at whether the expenditure flow direction matches the cost. 4. In the following month, when the income flow increased, the purchase expenditure flow did not increase. The cash flow of an enterprise should follow a circular process of "investment → purchase outflow → sales inflow → dividend outflow". If the cash expenditure purchased does not increase in the next month or the next month when the cash income of the enterprise increases, then such cash inflow is suspicious and may be fabricated. 6. Business analysis method 1. Fixed assets and large equipment are purchased by financial leasing, and large equipment with regular payment records is purchased by financial leasing. The existence of regular payment records and related contracts does not mean that enterprises will have hidden liabilities, but at least the following points can be explained: first, the enterprise's own capital is insufficient, and second, when calculating the asset-liability ratio of enterprises, off-balance-sheet liabilities should be written down as on-balance-sheet liabilities. If enterprises want to gain the competitive position they deserve in the market, they have to continue to increase investment, which is a serious injury. 2. Important raw materials and consumables can't reach the safety stock. Important raw materials can't reach the safety stock. The reason for the low level of enterprise inventory management is not ruled out, but it is more likely that the supplier's payment for goods is in arrears, leading to shortage. 3. Under the circumstance that the increase of business volume is not obvious, the number of accounts payable of the same type of suppliers increases gradually at the end of the period. For the same reason. In the case that supplier A has stopped supplying, enterprises can only seek alternative suppliers, which will cause the year-end balance of accounts payable of the same type of suppliers to increase a lot compared with the beginning of the year, while the business volume of enterprises has not increased obviously in the same period. If you have any other legal questions, please consult the relevant lawyers.