卡特彼勒宣称其去年在中国收购的郑州四维存在财务造假问题,因此导致5.80亿美元的非现金商誉减记。这起事件不仅反映了中国企业会计实务普遍与国际脱轨的现实,同时也暴露出了涉及中资企业的并购交易中尽职调查的不足。2012年6月,卡特彼勒收购了在开曼群岛注册并在香港创业板上市的年代煤矿机电设备制造有限公司(以下简称“年代煤机”)。卡特彼勒最早意识到有问题是在2012年11月,公司发现郑州四维的实际库存和财务账簿上记录 Caterpillar claims that its Zhengzhou Four-dimensional acquired in China last year had financial fraud issues, resulting in a write-off of $ 580 million of non-cash goodwill. This incident not only reflects the fact that corporate accounting practices in China are generally derailed with the international practice, but also reveals the inadequacies of due diligence in M ​​& A transactions involving Chinese-funded enterprises. In June 2012, Caterpillar acquired CIMM Equipment Manufacturing Co., Ltd. (hereinafter referred to as “Caterpillar”) registered in the Cayman Islands and listed on the Hong Kong GEM. Caterpillar was the first to realize that there was a problem in November 2012 when the company found that Zhengzhou Four-dimensional records of actual inventory and financial books