Asset evaluation work plan, asset engineering evaluation is a comprehensive technical and economic demonstration and evaluation of the design and implementation schedule of the proposed investment project from the perspective of the whole enterprise in direct investment activities. The following is the work plan of asset appraisal.
Work Plan for Assets Appraisal 1 Work Plan for Investment Appraisal of Fixed Assets
First, the evaluation object
Industry and Information Bureau, Commerce Bureau, Industrial Park Management Committee, Mining Bureau, Private Enterprise Bureau, Coal Supervision Bureau, Transportation Bureau, Power Supply Company, Telecom Company, Mobile Company, Planning and Construction Bureau, Development Office, Real Estate Bureau, Urban Management Bureau, Water Supply Company, Environmental Protection Bureau, Education Bureau,
Health Bureau, Culture and Broadcasting Bureau, Tourism Bureau, Sports Bureau, Family Planning Commission, Public Security Bureau, Court, Justice Bureau, Forest Public Security Bureau, Ministry of Agriculture and Industry, Water Conservancy Bureau, Agriculture and Grain Bureau, Fruit and Tea Bureau, Forestry Bureau, Energy Office, Poverty Alleviation Office, Niuban, Soil and Water Conservation Bureau, Civil Defence Office, Civil Affairs Bureau, People's Bank, Federation of Industry and Commerce, Youth League Committee, Land and Resources Bureau and other 4 1 departments and 23
Second, the evaluation organization
A county-wide leading group for fixed assets investment assessment was established, with the deputy head of the county government as the team leader and the main leaders of the county development and reform commission, statistics bureau, audit bureau and supervision bureau as members. An office was set up under the county development and reform commission to be responsible for the daily management and year-end assessment of the county's fixed assets investment, and the county statistics bureau was responsible for the reporting and feedback of fixed assets investment statistics.
Third, the evaluation method
1, the fixed assets investment evaluation is incorporated into the year-end target management evaluation system of townships, units and departments by the county party committee and county government.
2, the implementation of percentile evaluation. Complete the fixed assets investment target and task in full with 100, and deduct 1 minute for each difference 1 percentage point until it is completed.
3, the implementation of schedule management. Strictly implement the monthly report system, and the assessment object shall submit the completion of fixed assets investment to the county statistics bureau before the 25th of each month (the reporting personnel must obtain statistical qualification).
Deduct 1 point for each late report, 1 point for each wrong report, and 5 points for each missing report (subject to the accounts of county statistics bureau). Earnestly implement the seasonal scheduling system, and the fixed assets investment scheduling will be sorted according to the percentage of the annual plan. The ranking of three prefecture-level units and the ranking of three villages and towns will be deducted according to 3 points, 2 points and 1 point in the total score of year-end evaluation, and the deduction points of each dispatching ranking can be accumulated.
4, the implementation of classification, segmentation evaluation. According to the units directly under the county level and the township level, the units directly under the county level were assessed according to the annual tasks of more than 654.38 billion yuan (including 654.38 billion yuan, the same below) and less than 654.38 billion yuan respectively.
IV. Evaluation Basis and Procedures
1, the investment in fixed assets is mainly based on the approved feedback data reported by the county statistics bureau.
2, the county fixed assets investment evaluation leading group office comprehensive year-end evaluation results, after the county fixed assets investment evaluation leading group audit, reported to the county party committee and county government for approval.
Verb (short for verb) excitation
The people's government at the county level shall honor the rewards and punishments for investment in fixed assets according to the results of classification and subsection assessment.
1. Directly affiliated units at the county level: for the responsible units whose annual investment attraction task is more than 1 100 million yuan and the target tasks are completed, the first prize 1 name, the second prize 1 name and the third prize 1 name will be awarded according to the evaluation scores from high to low; For the responsible units whose annual investment invitation task is less than 654.38 billion yuan and the target tasks are completed, the first prize, the second prize and the third prize will be selected according to the evaluation scores from high to low.
2. Township category: The first prize 1 name, the second prize 1 name and the third prize 1 name are selected according to the evaluation scores from high to low.
3. Lead unit: Complete more than 90% of the county's fixed assets investment objectives and tasks, and give 30,000 yuan to the county development and reform commission and the county statistics bureau respectively.
4, not included in the fixed assets investment assessment object, but the completion of key projects is good or the fixed assets investment work is particularly outstanding units equally enjoy the above incentive policies.
Other matters of intransitive verbs
Matters not covered in this plan shall be explained by the office of the county leading group for fixed assets investment evaluation.
Work programme of asset appraisal 2 procedures for asset appraisal of forest resources
The evaluation of forest resources assets is to evaluate the market value of forest resources assets on the basis of realistic situation, market dynamic data and multi-factor analysis.
According to "Technical Specification for Forest Resource Assets Appraisal (Trial)", the legal procedure of state-owned forest resource assets appraisal consists of eight stages: appraisal establishment, appraisal entrustment, assets verification, data collection, appraisal and estimation, submission of appraisal report, verification and confirmation, and establishment of project files.
1, project evaluation
The declaration of forest resources assets evaluation project refers to the process that the unit that needs to evaluate forest resources assets according to law puts forward an application for forest resources assets evaluation to the forestry administrative department and the state-owned assets management department, and after examination, makes a decision on whether to evaluate it, and informs the reporting unit whether to approve the project.
2. Evaluation of entrustment
After receiving the project notice, the forest resource assets appraisal unit may entrust an asset appraisal institution with the qualification to undertake forest resource assets appraisal to evaluate the forest resource assets within the scope specified in the project notice.
After accepting the entrustment, the asset appraisal institution shall sign an agreement on asset appraisal of forest resources with the entrusting party. The main contents of the agreement include the names of the entrusting party and the entrusted party, the scope, objects and types of forest resources assets entrusted for evaluation, the time and place of evaluation, the responsibilities and obligations of both parties, the evaluation fee standard, and the liability for breach of contract. The Agreement on Forest Resources Assets Appraisal shall come into effect after being signed and stamped by the responsible persons of both parties.
When evaluating the entrustment, the owner of forest resources assets shall also submit an effective list of forest resources assets and other related materials.
3. Asset verification
Asset verification refers to the whole process of on-the-spot verification and investigation on the physical quantity, forest quality, site conditions and geographical position grade of forest resource assets according to the scope of forest resource assets evaluation, and making verification reports.
Generally, the entrusting unit provides the list of forest resources assets to verify the forest resources assets, and the asset appraisal institution checks the ownership, quantity and quality of the assets listed in the list of forest resources assets submitted by the entrusting unit, and makes necessary investigations.
The verification items of forest resources assets mainly include the ownership, quantity, quality and spatial position of forest land or forest species, and the verification methods include sampling control method, small class spot check method and comprehensive verification method. The books, maps and fields of forest resources assets to be verified are required to be consistent.
4. Data collection
Forest resource assets appraisal institutions must collect and master local technical and economic indicators of forestry production, cost accounting data, product prices and taxes, investment return rate of forestry production, stand growth process table, growth model and various tree measurement management tables before evaluating forest resource assets.
5. Assessment and estimation
Evaluation and estimation refers to the specific evaluation and estimation of the price of forest resources assets by the forest resources assets appraiser according to the specific evaluation purpose and the relevant information, and according to the legal forest resources assets evaluation method.
And the process of submitting the evaluation report of forest resources assets to the entrusted evaluation unit after the evaluation work is completed. This is the most critical stage of asset appraisal, which is often carried out in two steps: making appraisal work plan and actual appraisal estimation.
5. 1 Formulate the evaluation work plan.
The evaluation work plan is the plan and arrangement of the actual operation of forest resources assets evaluation. The contents include determining the evaluation time, work progress plan and steps; Determine the detailed scope of the assessed forest resource assets; Determine the division of responsibilities, organizational structure, respective responsibilities and corresponding organizational work of the personnel involved in asset appraisal; Determine the ways and methods of forest resource assets evaluation; Compilation of forest resources assets evaluation budget and other issues that should be clarified.
5, 2 actual evaluation and estimation
Classification of forest resources assets
Firstly, according to the characteristics of forest resource assets, forest land assets, forest tree assets and forest landscape assets are divided. Forest assets can be divided into timber forest, economic forest, bamboo forest and firewood forest according to forest use; After forest classification, specific evaluation items are determined according to forest types, tree species, varieties and forest functions, and appropriate evaluation methods are selected according to the different characteristics of various forest resources assets.
Estimating the price of forest resource assets
According to the actual situation of the assessed forest resource assets, using the collected data and related economic and technical indicators, and according to the specific purpose and information of the assessment, select an appropriate calculation method to estimate the price of forest resource assets.
In the process of evaluation and estimation, the judgment and evaluation of forest resources assets should be accurate, and the calculation method, formula and process should be accurate to ensure the objective and fair evaluation results of forest resources assets.
6. Submit the evaluation report
The evaluation report of forest resources assets is a fair document about the actual price of forest resources assets, and the evaluation institutions and appraisers should bear legal responsibility for the evaluation report. The forest resources assets appraisal report shall be signed by qualified appraisers directly engaged in assets appraisal, and shall take effect after being carefully examined, signed and sealed by the person in charge of the appraisal institution.
7. Verification and confirmation
Verification and confirmation of forest resource assets evaluation refers to the process that the administrative department of assets evaluation or the authorized administrative department of forestry, after receiving the confirmation report of forest resource assets evaluation of relevant units, conducts compliance audit of forest resource assets evaluation and sends a confirmation notice to relevant units.
8. Create a project file.
After the evaluation work, the evaluation institution shall timely classify and summarize the relevant documents and materials, register them, and establish project files. According to the relevant provisions of the state and evaluate the institutional file management system.
Work plan for asset appraisal 3 Work plan for asset appraisal
According to the Asset Appraisal Law, Bidding Law, People's Republic of China (PRC) State-owned Assets Law, State-owned Assets Appraisal Management Measures, Interim Measures for State-owned Assets Appraisal Management, Guidelines for State-owned Assets Appraisal Report of Enterprises, and the requirements of various standards, guidelines and guidelines for asset appraisal, and in combination with the specific conditions of the project, the company formulates this appraisal service work plan.
I. Basic information of the entrusting party
Second, the purpose of service work
This institution follows the principles of independence, justice and fairness, and provides value reference for the assets involved in the economic behavior of the client.
Services provided: This institution and its appraisal professionals follow legal or fair standards and procedures, use scientific methods, and use currency as a unified measure to evaluate and estimate real estate, movable property, intangible assets, enterprise value, asset loss or other economic rights and interests within a certain period of time, and issue appraisal reports.
Third, the service foundation
(1) Legal basis
1, Company Law of People's Republic of China (PRC) (revised at the 6th meeting of the 12th NPC Standing Committee on February 28th, 20 13);
2. People's Republic of China (PRC) Assets Appraisal Law (promulgated by NPC Standing Committee on July 2, 20 16).
3. Law of People's Republic of China (PRC) on State-owned Assets of Enterprises (adopted at the 5th meeting of the 11th NPC Standing Committee on October 28th, 2008/KLOC-0);
4. Measures for the Administration of State-owned Assets Appraisal (the State Council Decree 9 1,1991);
5. Interim Measures for the Evaluation and Management of State-owned Assets of Enterprises State-owned Assets Supervision and Administration Commission of the State Council12 (August 25, 2005);
6. Interim Measures for the Administration of the Transfer of State-owned Property Rights of Enterprises (Order No.3 of State-owned Assets Supervision and Administration Commission and Ministry of Finance, June 5438+February 3, 20031);
7. Notice on Strengthening the Evaluation and Management of State-owned Assets of Enterprises (No.274 [2006] of the State-owned Assets Supervision and Administration Commission);
8. Measures for the Supervision and Administration of State-owned Assets Transactions of Enterprises (Order No.32 of the Ministry of Finance of SASAC, the State Council);
9. Notice on Relevant Matters Concerning the Examination and Approval of Enterprise State-owned Assets Appraisal Report (Guo Zi Fa [2009] No.941);
10, Land Administration Law of the People's Republic of China (revised at the 11th meeting of the 10th NPC Standing Committee on August 28th, 2004);
1 1, Regulations on the Implementation of the Land Management Law of the People's Republic of China (adopted at the 12 executive meeting in the State Council on February 24th);
12, People's Republic of China (PRC) real estate management law (August 30, 2007);
13, Property Law of People's Republic of China (PRC) (adopted at the 5th meeting of the 10th National People's Congress of People's Republic of China (PRC) on March 16, 2007).
14, "Guidelines for the Filing of State-owned Assets Appraisal Projects of Enterprises" (No.64 [2065438+03])
15, Guidelines for the Approval of Assets Appraisal Projects of Central Enterprises (State-owned Assets [2010] No.71);
(2) Standard basis
1, Assets Appraisal Criteria-Basic Criteria (Caiqi (2004) No.20);
2. Code of Professional Ethics for Assets Appraisal-Basic Code (Caiqi (2004) No.20);
3. Assets Appraisal Criteria-Appraisal Report (China Appraisal Association [2011] No.230);
4. Assets Appraisal Criteria-Appraisal Procedure (China Appraisal Association [2007] 189);
5. Assets Appraisal Criteria-Machinery and Equipment (China Appraisal Association [2007] 189);
6. Assets Appraisal Criteria-Real Estate (China Appraisal Association [2007]No. 189);
7. Guiding Opinions on Value Types of Assets Appraisal (China Appraisal Association [2007] 189);
8. Assets Appraisal Criteria-Intangible Assets (China Appraisal Association [2008] No.217)
9. Guiding Opinions on Patent Assets Appraisal (No.[2008]2 17 of China Appraisal Association);
10, asset appraisal criteria-enterprise value (China appraisal association [201] No.227);
1 1, Guide to the Evaluation Report of State-owned Assets of Enterprises (China Appraisal Association No.230 [201]);
12, Guiding Opinions of Certified Asset Appraisers on Paying Attention to the Legal Ownership of Appraised Objects (Xie Hui [2003] 18);
13, code of professional ethics for asset appraisal-independence (China appraisal association [2012] No.248);
14, asset appraisal criteria-using expert works (China appraisal association [2012] No.244);
15, Code for Real Estate Appraisal (GB/T50291-2015);
16, Code for Urban Land Valuation (GB/T18508-2001);
17, Rules for Urban Land Classification (GB/T18507-2001);
18, Accounting Standards for Enterprises-Basic Standards (Order No.33 of the Ministry of Finance).
(three) the relevant provisions of the project unit and the competent department
(four) the basis of economic behavior involved in the purpose of evaluation
(5) Other basis. working methods
During the whole evaluation process, the following evaluation procedures must be implemented. (a) a clear assessment of basic business matters
The person in charge of the project shall fully communicate with the entrusting party, clarify and record the following basic matters, form a questionnaire for evaluating the basic situation of the project, and report it step by step according to the relevant rules and regulations of the unit.
1. Appraisal report users other than the entrusting party, property right holders and the entrusting party.
2. The purpose of the assessment.
3. Evaluation object and scope.
4. Type of value.
5. Evaluation benchmark date.
6. Restrictions on the use of assessment reports.
7. Time and method of submitting the evaluation report.
8. Evaluate the total service fee, payment time and method.
9. Other important matters that need to be clarified, such as the cooperation and assistance between the entrusting party and the asset appraiser.
(2) Business analysis
The person in charge of the project should make a preliminary judgment on the competence, independence and business risk according to the basic situation of the project, and report it step by step according to the relevant rules and regulations of the unit, and the personnel with decision-making power stipulated in the relevant rules and regulations of the unit will decide whether to undertake the evaluation business.
(3) Signing a business agreement (or entrustment contract)
After the unit decides to undertake the appraisal business, the project leader shall abide by the relevant standards and regulations of asset appraisal, such as the Assets Appraisal Criteria-Business Engagement Letter, write a business engagement letter, and report it to the unit level by level for approval before signing.
In the process of evaluating the implementation of the project, when the evaluation purpose, evaluation object and evaluation benchmark date change, or the evaluation scope changes significantly, the person in charge of the project shall negotiate with the entrusting party in a timely manner, and then sign a supplementary agreement or re-sign a business engagement letter after submitting it to the relevant rules and regulations of the unit for approval.
Project analysis
The person in charge of the project should analyze the project according to the basic situation of the project, mainly including:
1. Learn more about the enterprises involved in the project, their asset characteristics and distribution. For special industries and special assets, the evaluation method should be initially determined, and the detailed list of assets and liabilities inventory evaluation and the list of assets evaluation data should be determined in a targeted manner.
2. Understand the background and overall progress of the project in detail, eliminate the possible adverse effects caused by the overall implementation of the project, such as evaluating the work progress and personnel arrangement, and preliminarily negotiate the evaluation scheme with the entrusting party.
3. Establish good cooperative relations with other intermediaries, and clarify the division of labor and information exchange methods.
(V) Preparation of evaluation plan
1. The person in charge of the project shall prepare the evaluation plan and report it to the relevant rules and regulations of the unit for approval step by step.
2. The appraisal scheme covers the whole implementation process of appraisal business, such as on-site investigation, appraisal data collection, appraisal estimation, appraisal report preparation and submission.
3. The evaluation plan usually includes the specific steps, time arrangement, personnel arrangement and technical scheme of the evaluation. The person in charge of the project can determine the complexity of the evaluation scheme according to the specific situation of the evaluation business.
4 for major state-owned assets evaluation projects, the project leader should report the evaluation plan to the relevant departments in a timely manner according to the regulatory needs.
5. After the evaluation plan is formulated, the project leader should make necessary adjustments according to the changes in the situation during the implementation of the evaluation business.