Enterprise evaluation report, with the improvement of people's own quality, more and more affairs will use the report, which has the characteristics of writing afterwards. Both social workers and professionals need to learn to write reports. The following is an enterprise evaluation report for everyone.
Enterprise evaluation report 1 I. Basic information of the enterprise
(1) General situation of the enterprise
Enterprise name, enterprise address, historical evolution, affiliation, main products, production scale, legal person and postal code, establishment of enterprise environmental responsibility system and personnel responsibility system, etc. (Attached with the geographical location map of each enterprise).
(II) Overview of the project
According to the time sequence before and after the project construction, the basic situation, production and operation status (new construction, reconstruction and expansion) and factory layout of each construction project of the enterprise are explained one by one (attached with the general layout of the factory).
(3) production technology and sewage treatment nodes
Briefly describe the production process, main process devices and sewage nodes adopted by enterprises (with process flow and sewage node diagram attached).
(4) Raw materials and products
Consumption and annual consumption of main raw materials, auxiliary materials, fuel and water required by enterprises, storage and transportation methods and annual output of products and by-products.
(5) Main production facilities
List of main production equipment (including name, main parameters, quantity and main technical and economic indicators, etc.). ), indicating the status of existing production facilities (official operation, trial production, under construction).
(6) Major environmental protection facilities
List of major environmental protection facilities, itemizing the name, treatment technology, design and treatment capacity, actual treatment capacity and operation of major environmental protection facilities of the enterprise.
Second, the enterprise self-inspection situation
(A) the implementation of industrial policies
Whether the process, technology, production facilities and products of the enterprise conform to the Catalogue of Industrial Structure Adjustment (20xx version, 20xx version). For the production facilities that do not conform to the relevant industrial policies of the state and the province, it is necessary to explain the reasons and list out the transformation plan within a time limit.
(two) the implementation of the environmental impact assessment system of construction projects
Implementation of environmental impact assessment of new construction, new construction, reconstruction and expansion projects of enterprises. , and list the time and approval department of all environmental impact reports and approval documents. According to the requirements of the environmental impact report and reply, it is explained item by item that enterprises need to list more projects when building corresponding environmental protection facilities.
(3) Trial production of construction projects, the "three simultaneities" system and environmental protection acceptance of completion.
Whether each project put forward an application for trial production and completion environmental protection acceptance within the prescribed time limit, whether it passed the completion environmental protection acceptance, and whether it obtained the approval of the completion environmental protection acceptance from the competent administrative department of environmental protection. , you need to list more projects. Do not meet the requirements of EIA and EIA approval, should explain the reasons, put forward the rectification plan.
(four) the discharge of major pollutants and characteristic pollutants.
The emission standards of major pollutants and characteristic pollutants that enterprises should implement, the emission concentration (rate) of major pollutants and characteristic pollutants of enterprises and whether the emissions meet the standards. (Data of supervisory monitoring or enterprise monitoring of qualified units in the last three years).
Describe in detail the names of all pollution sources that the enterprise produces and discharges waste gas and wastewater, as well as the main pollutants, characteristic pollutants and emissions of each pollution source.
(5) Environmental protection facilities and automatic monitoring equipment operate stably.
The number of production lines of the enterprise, respectively listing the links or parts of each production line that produce pollutants, and should build pollution prevention facilities; Explain the installation location, monitoring items, operation and networking operation of the automatic pollutant monitoring equipment installed in accordance with the EIA documents and approval requirements one by one; If the automatic online monitoring equipment is not installed according to the national requirements, the reasons shall be explained in detail, and the relevant certification materials for delayed installation shall be attached.
(VI) Prevention and control of heavy metal pollution
The industrial nature of the production enterprise, the raw materials and production technology used in the production process, the names of various heavy metal pollutants involved in the products, the emission standards of pollutants, and the construction of heavy metal pollution prevention and control projects.
Pollutant emission standards of heavy metal enterprises, etc. (regulatory monitoring and enterprise self-inspection data in recent three years.
(seven) the treatment and disposal of hazardous waste and industrial solid waste.
Management and disposal of industrial solid waste and hazardous waste, etc. , and lists the types, production, comprehensive utilization, disposal, disposal methods and final destination of industrial solid waste and hazardous waste.
(eight) sewage declaration and registration
Implementation of pollutant discharge permit and pollutant discharge payment: enterprise's pollutant discharge declaration and registration, local environmental protection department's examination and approval, enterprise's application for pollutant discharge permit, and pollutant discharge fee payment in recent three years, etc.
The list shows the number of the pollutant discharge permit, the issuing authority, the start and end time, the type and quantity of pollutants, the discharge destination, etc. If the amount of payment in the sewage approval notice, payment notice and payment receipt is inconsistent, relevant certification materials shall be attached.
(nine) the impact on drinking water source protection areas, nature reserves, national key ecological function area and other environmentally sensitive areas.
The location relationship between the location of the enterprise and the local drinking water source protection areas, nature reserves, national key ecological function area and other environmentally sensitive areas.
Detailed description of the adverse impact of enterprise sewage on local drinking water source protection areas, nature reserves, national key ecological function area and other environmentally sensitive areas, as well as the rectification situation that does not meet the requirements of environmental impact assessment and approval, and environmental protection acceptance of project completion.
(10) Prevention of environmental safety hazards, identification of environmental risks and formulation of emergency plans.
Whether the enterprise has serious environmental hazards, formulate emergency plans for sudden environmental incidents, allocate emergency materials and facilities, conduct emergency drills regularly, and implement environmental emergency plans.
(eleven) enterprise environmental management and self monitoring.
Enterprises set up environmental protection management institutions, implement environmental responsibility system, formulate environmental protection rules and regulations and operating rules for environmental protection facilities, establish operating ledgers for environmental protection facilities and production facilities, and manage other environmental protection files. The list shows the types, quantity, pollutant types, emission standards and emission destination of enterprises.
(12) Environmental information disclosure
Enterprises prepare annual environmental reports and release them to the public, listing the contents, time, methods and effects of environmental information disclosure of enterprises.
Enterprise evaluation report 2 I. Investigation on the burden of enterprises in China
(a) the object of investigation
* * * A total of 57 14 enterprises in 3/kloc-0 provinces (autonomous regions and municipalities) completed the effective questionnaire. In terms of industrial division, enterprises in the primary, secondary and tertiary industries account for 5 12%, 82.67%, 12% and 2 1% respectively.
Among them, manufacturing enterprises account for 73, 15%. In terms of enterprise scale, medium-sized, small-sized and micro-sized enterprises account for 89% and 28% respectively. In terms of the nature of ownership, private enterprises account for the largest proportion, accounting for 70% and 44% respectively.
(2) Analysis of survey results
1, the subjective feeling of enterprises on the burden. On the one hand, 52% of enterprises think that the current overall burden is heavy. On the other hand, with the continuous efforts of the central and local governments to reduce costs and burdens, the sense of enterprise policy acquisition has been enhanced, and the proportion of enterprises with heavy overall burden has decreased by 4 percentage points compared with the 20 16 survey.
The proportion of enterprises that believe that the overall burden is heavier than that of the previous year has also dropped by 3 percentage points. The fields that reflect the current heavy cost burden are labor cost, financing cost and the cost of resources such as water, electricity and land. At the same time, enterprises believe that the burden of administrative examination and approval, supervision and inspection, payment and tax burden has been reduced compared with the previous year.
2. The list of enterprise-related charges was published. More than 90% of enterprises recognize the establishment of a list system of enterprise-related charges.
However, 10% of enterprises indicated that the list of pre-intermediary services for administrative examination and approval and its charges have not been published. On the one hand, this list system has not been established in some areas, on the other hand, it also shows that the publicity and interpretation work needs to be strengthened, and it is necessary to let enterprises and society know and be familiar with the list of enterprise-related charges as soon as possible.
3. The burden of enterprise payment. From the classification of enterprise fees, 42% of enterprises think that the fees charged by monopoly institutions involving resource elements have a heavy burden on enterprises. From the main fields of administrative fees, 43% of enterprises think that the cost of inspection, testing and appraisal has increased the burden on enterprises.
In view of the high cost of financing, 23% of enterprises have reflected the behavior of "raising interest rates in disguised form through lending, deposit-loan linkage and so on".
4, arbitrary charges, arbitrary apportionment. More than 90% of enterprises said that there were no irregularities such as arbitrary charges and arbitrary apportionment involving enterprises. However, 6% of enterprises still report the phenomenon of "changing the consulting, evaluation and testing services that should be voluntarily accepted by enterprises into compulsory services and charging fees".
5. Policy needs and suggestions of enterprises. Among the policies that the country most hopes to introduce, the most vocal is to continue to introduce tax cuts, up to 79%; 69% of enterprises hope to "reduce financing costs and expand financing channels";
62% of enterprises hope to "reduce the cost of energy and land use". Another 33% of enterprises called for "clearing and standardizing all kinds of enterprise-related deposits and implementing catalogue list management for reserved projects".
The second is the evaluation of the cost burden of enterprises in various regions.
The evaluation of 20 17 is an evaluation of the cost burden of enterprises in various regions of China in 20 16.
According to the specific indicators of 19 in seven aspects, such as tax payment, payment, system transaction, financing, labor, electricity consumption and subjective feeling of enterprises on the burden, combined with the government environment, this paper evaluates the cost burden of enterprises in various regions of the country and calculates the total index of enterprise cost burden.
(A) the overall situation evaluation
The calculation results show that the total index of China in 20 16 years is between 0,923-1 and 289 (the smaller the value, the lighter the cost burden), and the average value is1and 088.
The main features are as follows: First, the overall burden in the western region is still relatively heavy. The average total cost burden index of western 12 provinces (autonomous regions and municipalities) is 1 and 138, and 8 provinces (autonomous regions and municipalities) are higher than the national average, which is the same as last year.
The overall burden of the central region is relatively light, with the average total index of eight provinces being 1 and 04 1 respectively, of which six provinces are lower than the national average. Second, the cost burden varies greatly in different regions and fields.
From the specific field of cost burden, the advantage of lower electricity cost in the western region is obvious, but the financing cost of enterprises remains high for a long time, and enterprises have the strongest subjective feeling about their own burden;
Compared with the central region, the advantage of low financing and payment cost burden of enterprises in the eastern region is no longer obvious, and the cost burden of labor and electricity is obviously higher than that in other regions.
(B) the relevant government environment to reduce the burden on enterprises
The work of "reducing costs and reducing burdens" has achieved remarkable results. After the State Council issued the work plan to reduce the cost of enterprises in the real economy, various provinces and cities made comprehensive measures to help enterprises reduce costs in many ways. Jiangsu, Zhejiang, Hunan and other provinces continue to tap the potential and have introduced three batches of cost reduction measures. The central and local governments will work together to reduce the burden on enterprises by about 1 trillion yuan in 20 16 years.
2. The list system of enterprise-related charges has become increasingly sound. In 20 16, the charging list system of enterprises in various provinces and cities was gradually improved.
However, the websites of government departments in some areas have not fully realized the normal publicity and dynamic management of the list of charges related to enterprises, and it is difficult to quickly query the latest list of charges; Moreover, the list is inconsistent in standards and formats and needs to be standardized at the national level.
3. The feedback mechanism of enterprise burden investigation and evaluation and reporting investigation has been gradually improved. At present, all provinces and cities have established the normalization investigation mechanism of enterprise burden, and Hubei, Fujian and other places have carried out the third-party evaluation of the implementation effect of the policy of "reducing costs and reducing burdens".
Agencies responsible for reducing burdens in various regions have published telephone numbers and e-mail addresses for complaints and reports on corporate burdens. However, in some areas, complaint and reporting channels have not fully played their due roles, and relevant procedures and mechanisms still need to be improved.
4. The post-event supervision system has been gradually improved. First, promote multi-sectoral comprehensive administrative law enforcement inspection to avoid too much interference with the normal production and operation of enterprises. The second is to further standardize the discretion of administrative punishment in enterprises.
In addition, the Ministry of Transport has compiled and published a list of administrative inspections and administrative penalties on the basis of cleaning up the norms, which provides a useful reference for other fields and local governments at all levels to establish a long-term mechanism to standardize law enforcement involving enterprises.
5. The long-term mechanism of "reducing the burden according to law" has been effectively brought into play. The Law on the Promotion of Small and Medium-sized Enterprises, revised on 20 17, upgraded the preferential tax and fee policies for small and medium-sized enterprises to legal provisions, which provided legal protection for the rights and interests of enterprises.
In recent years, various provinces and cities have strengthened the legislative construction to reduce the burden on enterprises, and the long-term mechanism of "reducing the burden according to law" has been fully exerted. Twenty-three provinces and cities such as Zhejiang and Jiangxi have issued local laws and government regulations to supervise and protect the rights and interests of enterprises and operators.
6. There is a big gap in the organizational guarantee of burden reduction in different regions. Jiangsu and Hubei not only set up specialized institutions to reduce burdens, but also carried out staffing and work fund guarantee work in a normal way; The cancellation of the coordination mechanism of burden reduction in Shandong, Guangdong, Chongqing and Gansu provinces has had a certain impact on the effective development of burden reduction work.
Three. Relevant suggestions
The first is to establish a unified and standardized list system for enterprise-related matters. It is suggested that all administrative matters related to enterprises in various regions and departments should be comprehensively cleaned up and standardized, and matters without legal and regulatory basis should be cancelled. On the basis of implementing the list of rights and responsibilities and the list of charges related to enterprises,
Establish a list system of all enterprise-related matters, including administrative examination and approval and its pre-intermediary services, administrative fees, administrative inspections, administrative penalties, deposits, etc. The boundary between the government and the market has been clarified, which has laid the foundation for continuing to reduce the institutional transaction costs of enterprises. Establish a "one-net" list of national enterprise-related matters to facilitate enterprises to inquire and accept social supervision.
The second is to further promote "reducing costs and reducing burdens". Accelerate the work of "clearing fees and establishing taxes", clarify the timetable and roadmap for government fund reform, and continue to reduce the non-tax burden of enterprises. Allow and encourage local governments to moderately reduce or exempt government funds with independent authority in light of local conditions, and introduce more inclusive fee reduction measures.
Third, we must continue to promote the construction of the burden reduction system. Strengthen the mechanism construction and organizational guarantee of burden reduction work, promote Shandong and other four provinces and cities to resume the establishment of the coordination mechanism of burden reduction work as soon as possible, and strengthen the organization, coordination, supervision and inspection functions of the burden reduction work institutions. Study and formulate management measures to accept and solve the burden of enterprises, and increase the investigation and exposure of violations.
Enterprise appraisal report Article 3 In order to standardize the behavior of certified asset appraisers in compiling and issuing appraisal reports on state-owned assets of enterprises, and safeguard the public interests and the legitimate rights and interests of all parties involved in asset appraisal, this Guide is formulated in accordance with the relevant provisions on the management of state-owned assets appraisal and the appraisal standards for assets.
Article 2 A certified asset appraiser shall conduct asset appraisal business in accordance with the relevant provisions on the appraisal and management of state-owned assets of enterprises, and shall abide by these Guidelines when compiling and issuing appraisal reports on state-owned assets of enterprises.
The evaluation reports of state-owned assets of financial enterprises and administrative institutions shall be stipulated separately.
Article 3 The appraisal report of state-owned assets of enterprises referred to in these Guidelines (hereinafter referred to as the appraisal report) consists of title, document number, report, abstract, text, annex, appraisal list and appraisal description.
Article 4 A certified asset appraiser shall clearly and accurately state the contents of the appraisal report, and shall not use misleading statements.
Article 5 The information provided in the evaluation report shall enable the state-owned assets supervision and administration institution of the enterprise and relevant institutions to fully understand the evaluation situation and enable the users of the evaluation report to reasonably understand the evaluation conclusion.
Article 6 The contents of the evaluation report shall be complete and conform to the requirements of these Guidelines.
Chapter II Title, Document Number, Statement and Summary
Article 7 The title of the evaluation report shall be concise and clear, and generally adopt the form of "enterprise name+economic behavior keywords+evaluation object+evaluation report".
The document number of the appraisal report includes the appraisal institution characteristic word, category characteristic word, year and report serial number.
Article 8 A certified asset appraiser shall declare that he will abide by laws and regulations, abide by asset appraisal standards, and bear corresponding legal responsibilities for the rationality of appraisal conclusions. The statement of the evaluation report shall remind the users of the evaluation report to pay attention to the special matters and restrictions on the use of the evaluation report.
The statement of the evaluation report should be placed before the summary of the evaluation report.
Article 9 A certified asset appraiser shall compile a summary of the appraisal report on the basis of the text of the appraisal report.
The summary of the evaluation report should concisely reflect the key contents such as economic behavior, evaluation purpose, evaluation object and scope, value type, evaluation benchmark date, evaluation method, evaluation conclusion and its validity period, and special matters that have an impact on the evaluation conclusion.
The summary of the appraisal report should use the following words to remind the users of the appraisal report to read the full text: "The above contents are extracted from the main body of the appraisal report. If you want to know the details of this appraisal project and understand the appraisal conclusion reasonably, you should read the text of the appraisal report. " The summary of the evaluation report should be placed before the main body of the evaluation report.
Chapter III Text
Article 10 The main contents of the evaluation report include:
(1) Introduction;
(2) Information about the entrusting party, the appraised unit (or the property right holder) and other users of the appraisal report agreed in the business agreement;
(3) the purpose of evaluation;
(4) The object and scope of assessment;
(5) Value types and their definitions;
(6) Evaluation benchmark date;
(7) Basis for evaluation;
(8) Evaluation method;
(nine) the implementation process and situation of the bid evaluation procedure;
(10) evaluation hypothesis;
(eleven) the evaluation conclusion;
(12) Description of special matters;
(thirteen) restrictions on the use of the assessment report;
(fourteen) the date of the evaluation report;
(15) Signature and seal.
Article 11 The introduction generally adopts the following expression format:
"XXX (full name of the entrusting party):
XXX (full name of appraisal agency) accepted the entrustment of your company and adopted XXX appraisal method (name of appraisal method) in accordance with relevant laws, regulations and assets appraisal standards and principles.
According to the necessary evaluation procedures, the value (value type) of ×××××× (single asset or asset combination, enterprise, all shareholders' equity and partial shareholders' equity) involved in ×××××××× (full name of the entrusting party) on ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××
Article 12 The main body of the evaluation report shall introduce the general situation of the entrusting party, the evaluated unit (or the property right holder) and other users of the evaluation report agreed in the business agreement.
(1) User profile of other appraisal reports agreed by the entrusting party and the business agreement, generally including name, legal domicile and business premises, legal representative, registered capital, main business scope, etc.
(two) in the evaluation of enterprise value, the general situation of the evaluated unit (or property right holder) generally includes:
1, name, legal domicile and business premises, legal representative, main business scope, registered capital, shareholders and shareholding ratio of the company, changes in equity, necessary company property rights and management structure, historical situation, etc. ;
2, nearly three years of assets, finance, business conditions;
3. The relationship between the entrusting party and the appraised unit (or the property right holding unit) (such as property right relationship and transaction relationship).
(3) When evaluating a single asset or portfolio of assets, the general situation of the evaluated unit (or the unit holding property rights) generally includes its name, legal domicile and business premises, legal representative, registered capital, main business scope, etc.
(4) The entrusting party and the appraised unit (or the property right holding unit) are the same enterprise, which shall be compiled according to the requirements of the appraised unit.
(5) If there is cross-shareholding, a chart of cross-shareholding shall be presented to briefly explain the cross-shareholding relationship and whether it belongs to the same control.
(six) the existence of related party transactions, it shall explain the basic situation of related parties, trading methods, etc ...
Article 13 The appraisal report shall explain the purpose of this asset appraisal and the corresponding economic behavior, and explain the relevant information on the basis of approving this economic behavior or other economic behaviors.
Article 14 The evaluation report shall give a specific description of the evaluation object and explain the evaluation scope in words and tables.
In the enterprise value evaluation, the following contents should be explained:
(1) Whether the entrusted appraisal object and appraisal scope are consistent with those involved in economic activities; Inconsistent, the reasons shall be explained, whether it has been audited;
(2) The legal ownership status, economic status and physical status of a single asset or portfolio (such as inventory in real estate development enterprises, production lines and workshops of industrial enterprises, etc.). ) has a significant impact on the value of the enterprise;
(3) The type, quantity and legal ownership of the intangible assets that are recorded or unrecorded by the enterprise;
(4) The types and quantities of off-balance sheet assets declared by the enterprise;
(5) Citing the types, quantities and book values (or assessed values) of assets involved in the conclusions of reports issued by other institutions.
When evaluating a single asset or portfolio of assets, the number of assets entrusted for evaluation (such as land area, building area, number of equipment, number of intangible assets, etc.) shall be stated. ), legal ownership status, economic status and physical status.