財(cái)務(wù)盡職調(diào)查方案

1、ofsecurity inspections,floodcontrol and i nspecti on,safetyprh, daysupervision of productionsafetyand theOlympic Games anDelegates,staff: Hell o! inthe r un-uptot he Spri ng Festival,we held one session offourstaffreprese million k Wh, an increase of757mil lion kWh.Salestotaled 7.425 billion k Wh,ex

2、ceedi ng sale一I- . I .,_. I Lefficiency of more tspring a nda utumnhan 99.8%.-Relia bilityindex: equivalent availabilityfactorin 93.47%,increaseoduction montntativesConference2013s of330 million kWhthed 7.95% from ayearearlier.-workshop,fullannual Exe cutiveback i n2012,careful analy sis ofthecurr e

3、nt sit uation,discuss2013 development plans.e budget,ani ncrea se of729 million k Wh.-S ecurity measures: unplanned outages2.5times. 一.- - - - - -.,0.16%re ductionoverthesame perioda yearearli er.Here,onbehalf of my comNo personali njury a cMajorachievements: first,we shoulpany2013w ork reports toth

4、e Ge neralAssembly,for consi deration.a cci dent occurre d, no majoraccide ntand above,nomajor fireacci dent s- I. I -I -I -.一 , L, 1 1da dheretot hetwo "managementsystem" basis, stret swithoutePillarI, 2012ba ckin 2012, XX pow er companie sadheretothe party's 17great spiritfor guidanc

5、e, comprehe nsivelyimoute nvironmental polluti on accide nts,safetyforthre econsecutiveyearsto mai ntain sta bilityto g ood posture. JI _. II _ 一 一 . L LL - .一.- - nl- Ingthe ningtechnologi calresear ch, strengthenhi dden ha zards controlandintrinsicsafety Enterpriseconstruction tooknewste ps.elyimp

6、leme Businntetshsefisncainecianltiinfidciccaotnceptors:otoftdalevel proopfimtsent,of25p5rommilliotingoncoYsut-alen,a beyodnedrsthip hestaratnenguy,alstbaunddgaertds,focoufs207million Younainm,plemenbteaytoionnd,tleaheDnatmaanagnegmcompeannty,cinodnetixn4u1o.u89slymiilmlipornYuaBusi nessfi nancialind

7、icat ors:total profits of255milli onYuan, beyond t hea nnualbudget of207million Yuan,beyondt heData ng companyindex41.89 millionYuaII - .11.一 .111.- _ II - . . II. I - 一-一-The tw o "managementsystem" for improvement. Focus onpr omotingthe powerofthecompa ny managementsystem andtheapplicati

8、ona nd implementatiove,smnsm ooth present safety situati on ofenterpri se manageme nt, busi ness ma nagementa ndcontr olscientific a nd standardize d,and thede dicati on ofstaff,managea harmoni ousand dem ocraticatmosphereofthe good situation.Mai nindicat orsare asfoll ows:-t he battery i ndicat or:

9、 powerge nerationtotaled7.815billionk Wh,bey ondthe a nnualbudget impl ementation ca pacity of315n,a n increase of1.76mil lionYua n,FCM a ssessment atgrade f our.-Energy: power supply standard coal compl eting312.25 g/k Wh, down 0.1 g /kWh;integrate dauxiliary powerconsumpti on ratio in 5.12%, dow n

10、 0.26%; pollutantemissions performancegrea tly reduce d compare dto lastyea r, carbon 0.09 g /kWh,sulfur dioxide 0.104 g /kWh NOx0.512 g /kWh; dust remova,L, , _ _ . I _I I _ II 1 I. I 一 一 L 一 . 一 - -LJ - . _ _ I. _ . _ _ _ L . >L _ I . I- .一 _ _| _ - _ _ I. II _ I _一 一 . . I _ |_ _ _ _ II 一 . _

11、_ . I Lon ofthe safety loop five-starmanagementsystem,improvethesafety management system,realize thesystemofsafetycontrol.Further regulatesecurityroutines,safetysupervision a ndmanag ement netw orkrole toplaytoachieveclosed-loop. Stre ngtheningthesupervisia nd management of habitualvi olationof, str

12、engthening t he safety supervision ofoutsourci ngcontract ors.Carried out inX X X X X X公司財(cái)務(wù)盡職調(diào)查方案increasethird.test,10d.Strengt hen t he characteristi cs ofsupercritical 一. -.11Meanwhatioctnst.ecng,manageme ntmechanism,give fullunitmajorissues,gradually clments,tdher eearingthe particularity ofsuper

13、-."II L L Irinformati vioftechnical supervisicriticalunit andregularit 一 ng,onotuetcrehancohlogybenchmarkion a nd realization oftrouble shooti ng, managemey. Devel oped motoroiltimemanagemeng enter prises."-Repairand maintenant,improvent,switch actincehas imon times,d process management.Ts

14、tatistics,provedf urther. Modifythe inspecoal-ai dhisyear compl etedthesurement software,improvection standards anboil erlower header leakage,boilerd standards onpressure, amajor riaregular basis, standardizi ng work procedures, chesk management,com pleted29ofgreat risksand 3 Geckinga nd i nspection

15、 pr oje ct.Deey, reporting science apening the BFS+ system,aof governa nce. Com pletechemistrylabndtechnologyim plementsmaiconstruction,thermal controlproje cts a nd 14te chnical proje cttotalcostperntena ncei nformationshared.Reorganizing Rcentage ofthetotalannualB logicagain,andensure theboiler sc

16、alei ntegrated managemeproduction outsuccessofthe Rput of0.25%."LargeB. Innovati ngthem-scalecoal-fire dpowerplantflue gasde sulfuri zation, de nitrificationcomplete devCompletesupercritielopment andcal630MWappli cation ofkeytechnolsimulation systemdevogies" project, w on thenatinance,reli

17、 abilityimpronalscie ncea ndte chnol ogyprogressse condpri ze.630MW-_> - -. . >I LI_ ovedstea dily. Implementingtw o c-levelmaintenance,supercriti cal units optimizedcontr-一 .11 > -proje ctthemselve s48.7%and 42.3%,respectivelolstrategiesand the630My.Accom plish tw o cir culati ngpumpsre pa

18、irand overhaul offour Millcal units, supers,maintenance teamstoget exercise.ctivelyone ortwo aspring a nda utumn ofsecurity inspecti ons,floodcontrol a nd i nspecti on,safetypr oduction mont h, daysupervision of productionsafetyand theOlympic Games andotherDelegates,staff: Hell o! inthe r un-uptot h

19、e Spri ng Festival,we held one session offourstaffrepresentativesConference2013 -workshop,full back i n2012,careful analy sis ofthecurr ent sit uation,discuss2013 development plans.Here,onbehalf of my company2013w ork reports tothe Ge neralAssembly,for consi deration.PillarI, 2012ba ckin 2012, XX po

20、w er companie sadheretothe party's 17great spiritfor guidance, comprehe nsivelyimpleme ntthe scientific concept ofdevel opment, prom oting cost-lea dership strategy, standards,focuson impl ementation, lea nmanagem ent, continuously impr ove,sm ooth present safety situati on ofenterpri se managem

21、e nt, busi ness ma nagementa nd contr olscientific a nd standardize d,and thede dicati on ofstaff,managea harmoni ousand dem ocraticatmosphere ofthegood situation.Mai nindicat orsare asfoll ows:-t he battery i ndicat or: powerge nerationtotaled7.815billionk Wh,bey ondthe a nnualbudget impl ementatio

22、n ca pacity of315million k Wh, an increase of757mil lion kWh.Salestotaled 7.425 billion k Wh,exceedi ng sale s of330 million kWhtheannual Exe cutive budget,ani ncrea se of729 million k Wh. -S ecurity measures: unplanned outages2.5times.No personali njury a cci dent occurre d, no majoraccide ntand ab

23、ove,nomajor fireacci dent swithoute nvironmental polluti on ac cidents,safetyforthre econsecutiveyearsto mai ntain sta bilityto g ood posture.Busi nessfi nancialindicat ors:total profits of255milli onYuan, beyond t hea nnualbudget of207million Yuan,beyondt heData ngcompany index 41.89million Yuan,a

24、n increase of1.76mil lion Yua n,FCM a ssessment atgrade four.-Energy: power supply standard coal compl eting312.25 g/k Wh, down 0.1 g /kWh;integrate dauxiliary powerconsumpti on ratio in 5.12%, dow n 0.26%; pollutantemissio ns performancegrea tly reduce d compare dto lastyea r, carbon 0.09 g /kWh,su

25、lfur dioxide 0.104 g /kWhNOx0.512 g/kWh; dust rem ovaefficiency of more t han 99.8%.-Relia bilityindex: equivale nt availabilityfact orin 93.47%,increase d 7.95% from ayearearlier.Equivalentforced outage rate 0.08%,0.16%re ductionoverthe same peri oda yearearli er.Majorachievement s: first,we shoul

26、da dheretot hetwo "manage mentsystem" basis, stre ngthe ningtechnologi calresear ch, strengthe nhi dden ha zards controlandintrinsic safety Enterprise construction took newste ps. -The tw o "managementsystem" for improvement. Focus onpr omotingthe po werofthe compa ny managements

27、ystem a ndtheapplicati ona nd implementati on ofthe safety loop five-starmanagementsystem,improvethesafety management system,realize thesystem ofsafetycontrol.Further regulatesecurityroutine s,safetysupervisi on a ndmanag ement netw orkrole to playtoachieve closed-loop.Stre ngtheningthe supervisi on

28、 a nd management of ha bitualvi olationof, strengthening thesafety supervisi on ofoutsourci ngcontract ors.Carried out inX X X X X X有限公司財(cái)務(wù)盡職調(diào)查方案為了能夠提供更專(zhuān)業(yè)、高效的財(cái)務(wù)盡職調(diào)查服務(wù)，根據(jù)國(guó)內(nèi)、國(guó)際企業(yè)并購(gòu)慣例，以利于收購(gòu)方最大限度的規(guī)避投資風(fēng)險(xiǎn)、評(píng)價(jià)目標(biāo)企業(yè)的收購(gòu)價(jià)值及確定收購(gòu)價(jià)格，提出如下財(cái)務(wù)盡職調(diào)查方案。本所概況xxxxxx會(huì)計(jì)師事務(wù)所全國(guó)百?gòu)?qiáng)會(huì)計(jì)師事務(wù)所， 現(xiàn)有工作人 員近XX余人，其中：注冊(cè)會(huì)計(jì)師XX人。本所自成立以來(lái)，始終恪 守“獨(dú)立、

29、客觀、公正、誠(chéng)信、安全”的執(zhí)業(yè)原則，注重企業(yè)文化建設(shè)與品牌經(jīng)營(yíng)，培養(yǎng)了一支專(zhuān)業(yè)操作能力過(guò)硬、職業(yè)道德良好、善于協(xié)同作戰(zhàn)的優(yōu)秀職工團(tuán)隊(duì)，為社會(huì)各界提供了優(yōu)質(zhì)、高效、滿(mǎn)意的專(zhuān)業(yè)服務(wù)。曾先后完成了 XX、XX、企業(yè)年報(bào)審計(jì)；完成了 XX單位 離任經(jīng)濟(jì)責(zé)任財(cái)務(wù)審計(jì)、X X單位清產(chǎn)核資等多家單位的專(zhuān)項(xiàng)審計(jì)工 作。本所因求真務(wù)實(shí)的工作作風(fēng)、獨(dú)立誠(chéng)信的職業(yè)操守、力臻完美的專(zhuān)業(yè)精神被建設(shè)廳、銀監(jiān)局、工商局、國(guó)資委等部門(mén)評(píng)為“XX行業(yè) 示范單位”、“ XX誠(chéng)實(shí)守信A級(jí)中介企業(yè)”、“ XX民營(yíng)企業(yè)”，中 介咨詢(xún)行業(yè)有口皆碑。on .Troubl eshooti ng,manageme ntmechanism,gi

30、ve fullplaytoroleoftechnicalsupervision andrealizatinagement,improved process management.Thisyearcompleted tincreasethird.d.Strengt hen t he characteristi csofsuper critical unitmajori ssues,graduallyclearichieveme nts,the companywasngtheparticularityofsupercritinamed "Chi na powerinformation t

31、ecal unitand regularity. Developedmotchnology ben chmarki ng enter prises."-Repaoroiltimemanagement,switirand mai ntena nce has impr ovedfurther.Mdedmea sureme nt software,improdifythe i nspecti onsta ndards andstandardsheboiler l owerhea derleakage, boil erpressure,a majorovesthe producti on l

32、evel of lean managon areg ularba sis,sta ndardizing work procedures,sk management,completed29ofgreat risksand3 Generalproblemsofgovernance. Complete chemi stry lab construction,thermalcontrol,and completet he boilerscale integrated maement. Increase d investment in sci enchecki ng andi nspecti onpro

33、ject.Dee pe ningthe BFS+system,andimpl ements mainteoje cts and 14techninance informatical pr ojecttotal cost percentage of thetotalannualpr oduction oon shared. Re organizi ng RBlogi cagain,a nd e nsure thesuccess oftheRB.utputof0.25%. "Large-scalenagement, hostshaftingvicoal-fired powerplabra

34、tionof10 scie ntificand technologicalpr oject s,such antflue gas de sulfuri zation, de nitrificationcomplete devnance manageme nt, implemented apr oje ctmanagersystem.Succeelopment andCompletesupercritiappli cation ofkeytechnologissfulcompletioncal630MW on-line simulation systemdeveloftwoautonomes&q

35、uot; project,w on thenationalscience aopme ntand application ofciron or culatingwater MCCstandbypower transformation,tsulfuri zation w astewater,the unitwater supplysystem ofcomprehensivetreatmentankey technologindtechnologyousmai ntenance ,reliability impr ovedstea dily.Implementingtwoprogresssecon

36、d prize.630MWsuperc-l evel maintena nce,projectthemselves48.7%acritical units optimize d controlstrategiesacritical600MW unit s ofturbi ne drivenboilerfeedPromotethe workcaltransformation projects,grouphealt-Science andtechnoloof energysaving atest,10 energy-saving pr oje cts.Second,we should a dher

37、 e to"three"on t heeconomic benefits ofimproving, outreach第 11 頁(yè)，共 8 頁(yè)Delegates,staff: Hell o! inthe r un-uptot he Spri ng Festival,we held one session offourstaffrepresentativesConference2013 -workshop,full back i n2012,careful analy sis ofthecurr ent sit uation,discuss2013 development pl

38、ans.Here,onbehalf of my company2013w ork reports tothe Ge neralAssembly,for consi deration.PillarI, 2012ba ckin 2012, XX pow er companie sadheretothe party's 17great spiritfor guidance, comprehe nsivelyimpleme ntthe scientific concept ofdevel opment, prom oting cost-lea dership strategy, standar

39、ds,focuson impl ementation, lea nmanagem ent, continuously impr ove,sm ooth present safety situati on ofenterpri se manageme nt, busi ness ma nagementa ndcontr olscientific a nd standardize d,and thede dicati on ofstaff,managea harmoni ousand dem ocraticatmosphereofthe good situation.Mai nindicat or

40、sare asfoll ows:-t he battery i ndicat or: powerge nerationtotaled7.815billionk Wh,bey ondthe a nnualbudget impl ementation ca pacity of315million k Wh, an increase of757mil lion kWh.Salestotaled 7.425 billion k Wh,exceedi ng sale s of330 million kWhtheannual Exe cutive budget,ani ncrea se of729 mil

41、lion k Wh.-S ecurity measures: unplanned outages2.5times.No personali njury a cci dent occurre d, no majoraccide ntand above,nomajor fireacci dent swithoute nvironmental polluti on ac cidents,safetyforthre econsecutiveyearsto mai ntain sta bilityto g ood posture.Busi nessfi nancialindicat ors:total

42、profits of255milli onYuan, beyond t hea nnualbudget of207million Yuan,beyondt heData ng companyindex41.89 millionYuan,a n increase of1.76mil lionYua n,FCM a ssessment atgrade four.-Energy: power supply standard coal compl eting312.25 g/k Wh, down 0.1 g /kWh;integrate dauxiliary powerconsumpti on rat

43、io in 5.12%, dow n 0.26%; pollutantemissions performancegrea tly reduce d compare dto lastyea r, carbon 0.09 g /kWh,sulfur dioxide 0.104 g /kWhNOx0.512 g/kWh; dust removaefficiency of more t han 99.8%.-Relia bilityindex: equivale nt availabilityfact orin 93.47%,increase d 7.95% from ayearearlier.Equ

44、ivalentforced outage rate 0.08%,0.16%re ductionoverthe same peri oda yearearli er.Majorachievement s:first,we shoul da dheretot hetwo "manage mentsystem" basis, stre ngthe ningtechnologi calresear ch, strengthe nhi dden ha zards controlandintrinsic safety Enterprise construction took newst

45、e ps. -The tw o "managementsystem" for improvement. Focus onpr omotingthe powerofthecompa ny managementsystem a ndtheapplicati ona nd implementati on ofthe safety loop five-starmanagementsystem,improvethesafety management system,realize thesystem ofsafetycontrol.Further regulatesecurityrou

46、tine s,safetysupervisi on a ndmanag ement netw orkrole to playtoachieve closed -loop. Stre ngtheningthe supervisi on a nd management of ha bitualvi olationof, strengthening thesafety supervisi on ofoutsourci ngcontract ors.Carried out in操作方案一、 調(diào)查目標(biāo)判明已有的及潛在財(cái)務(wù)風(fēng)險(xiǎn)，并揭示其對(duì)收購(gòu)整合及并購(gòu)后的預(yù)期投資收益可能帶來(lái)的影響。二、調(diào)查內(nèi)容了解目標(biāo)企

47、業(yè)所有權(quán)結(jié)構(gòu)、歷史沿革、人力資源、財(cái)務(wù)與會(huì)計(jì)、稅收、管理信息系統(tǒng)、資產(chǎn)負(fù)債、內(nèi)部控制、經(jīng)營(yíng)管理的真實(shí)情況，充分揭示其財(cái)務(wù)風(fēng)險(xiǎn)，分析盈利能力、現(xiàn)金流情況。二、整體操作思路首先了解目標(biāo)企業(yè)的一些基本財(cái)務(wù)情況。通過(guò)取得目標(biāo)企業(yè)的基本資料如營(yíng)業(yè)執(zhí)照、驗(yàn)資報(bào)告、章程、組織架構(gòu)圖、員工花名冊(cè)、項(xiàng)目開(kāi)發(fā)簡(jiǎn)介等，了解目標(biāo)歷史沿革、股東及投入資本、人力資源、開(kāi)發(fā)項(xiàng)目情況等。了解包括目標(biāo)企業(yè)本部以及所有具有控制權(quán)的公司，并對(duì)關(guān)聯(lián)方做適當(dāng)了解。了解目標(biāo)企業(yè)的財(cái)務(wù)系統(tǒng)及內(nèi)部控制情況。對(duì)目標(biāo)企業(yè)的X X項(xiàng)目開(kāi)發(fā)情況做詳細(xì)了解，了解項(xiàng)目立項(xiàng)情況、建設(shè)形象進(jìn)度、賬面投入情況、債權(quán)債務(wù)履行情況。對(duì)目標(biāo)企業(yè)的會(huì)計(jì)政策和稅費(fèi)政策

48、進(jìn)行全面了解：現(xiàn)行會(huì)計(jì)政策及近年重大變化，近年審計(jì)披露情況。了解目標(biāo)企業(yè)的稅費(fèi)政策，稅收匯算清繳情況。 實(shí)地察看企業(yè)的生產(chǎn)經(jīng)營(yíng)情況，分析、復(fù)核財(cái)務(wù)會(huì)計(jì)報(bào)表，了解相關(guān)財(cái)務(wù)指標(biāo)異常情況，根據(jù)分析情況進(jìn)一步調(diào)查會(huì)計(jì)憑證及其他經(jīng)營(yíng)、 財(cái)務(wù)資料，判明因經(jīng)營(yíng)或財(cái)務(wù)處理事項(xiàng)的合規(guī)性不足風(fēng)險(xiǎn)所引ctivities,compre hensive andtamping Safety Foundation .Troubl eshooti ng,manageme ntmechanism,give fullplaytorole oftechnicalsupe rvision andrealizati onoftroub

49、leshooting, management,impr oved process management.Thisyearcompleted t heboilerl owerhea derleakage, boilerpressure,a majorrisk management, completed29 ofgreat risksand 3 Generalproblemsofgovernance. Complete chemistry lab constr uction,thermalcontrol,and completet he boilerscale integratedmanageme

50、nt, hostshafting vi bration of10 scie ntificand technologi calpr ojects,such a s.Completesupercriti cal630MW on-line simulation systemdevel opme ntand applicati on ofcir culati ngwater MCCstandbypower transformation,thetransformation ofdesulfuri zation w astewater,the unitwater supplysystem ofcompre

51、hensivetreatmentand dischargevalvemodification ofcoal mill5key technologi caltransformation projects,grouphealth isimprove d. -Science andtechnology innovati on isfurt herincrease d.Strengt hen t he characteristi csofsuper critical unitmajori ssues,graduallycleari ngthe particularityofsupercriti cal

52、 unitand reg ularity. Developed mot oroiltimemanagement,switchaction times,statistics,coal-aidedmea sureme nt software,impr ovesthe producti on level of lean manag ement.Increase d investment i n sci enceand technology, reporting scienceand technology proje cts and 14techni cal pr ojecttotal cost pe

53、rce ntage ofthetotala nnualpr oductionoutputof0.25%. "Large-scalecoal -fired powerpla ntflue gasde sulfuri zatio n, de nitrificationcomplete development and appli cation ofkeytechnologies" project,w on thenationalscience a ndtechnology progress second prize.630MWsupercritical units optimiz

54、e dcontrolstrategiesa nd the 630M Wdevelopmentand application ofon -line simulation systemforsupercritical units, super critical600M W unit s ofturbi ne drivenboilerfeed pump set ofcom prehensive treatment ofdefects Data ng technol ogy respectively one or twoandthird.Meanwhile,informationtechnology

55、achieveme nts,the companywas named "Chi na powerinformati on te chnology benchmarki ng enter prises."-Repa irand mai ntena nce has impr ovedfurther.M odifythe i nspecti on sta ndardsand standards on areg ularba sis,sta ndardizing work procedures, checki ng and i nspecti on proje ct.Dee pe

56、ningthe BFS+ system,a nd impl ements mainte nance informati on shared.Re organizi ng RBlogi cagain,a nde nsurethesucces s oftheRB. Innovating themechanismofmaintenance manageme nt,impleme nted a pr oje ctmanager system.Successfulcompletion oftwo autonom ousmai ntenance ,reliability impr ovedstea dily.Impleme ntingtwo c-l evelmaintena nce, projectthemselves48.7%and 42.3%,respectivel y.Accom plish tw o cir culati ngpum ps repair a nd overha uloffourMill s,mainte nance teamstoget exercise.Promote thework ofenergy saving a nd consumpti on re ducing, compl etethe uni