财务尽职调查方案

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公司财务尽职调查方案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有限公司财务尽职调查方案为了能够提供更专业、高效的财务尽职调查服务，根据国内、国际企业并购惯例，以利于收购方最大限度的规避投资风险、评价目标企业的收购价值及确定收购价格，提出如下财务尽职调查方案。本所概况xxxxxx会计师事务所全国百强会计师事务所， 现有工作人 员近XX余人，其中：注册会计师XX人。本所自成立以来，始终恪 守“独立、

29、客观、公正、诚信、安全”的执业原则，注重企业文化建设与品牌经营，培养了一支专业操作能力过硬、职业道德良好、善于协同作战的优秀职工团队，为社会各界提供了优质、高效、满意的专业服务。曾先后完成了 XX、XX、企业年报审计；完成了 XX单位 离任经济责任财务审计、X X单位清产核资等多家单位的专项审计工 作。本所因求真务实的工作作风、独立诚信的职业操守、力臻完美的专业精神被建设厅、银监局、工商局、国资委等部门评为“XX行业 示范单位”、“ XX诚实守信A级中介企业”、“ XX民营企业”，中 介咨询行业有口皆碑。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 页，共 8 页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、 调查目标判明已有的及潜在财务风险，并揭示其对收购整合及并购后的预期投资收益可能带来的影响。二、调查内容了解目标企

47、业所有权结构、历史沿革、人力资源、财务与会计、税收、管理信息系统、资产负债、内部控制、经营管理的真实情况，充分揭示其财务风险，分析盈利能力、现金流情况。二、整体操作思路首先了解目标企业的一些基本财务情况。通过取得目标企业的基本资料如营业执照、验资报告、章程、组织架构图、员工花名册、项目开发简介等，了解目标历史沿革、股东及投入资本、人力资源、开发项目情况等。了解包括目标企业本部以及所有具有控制权的公司，并对关联方做适当了解。了解目标企业的财务系统及内部控制情况。对目标企业的X X项目开发情况做详细了解，了解项目立项情况、建设形象进度、账面投入情况、债权债务履行情况。对目标企业的会计政策和税费政策

48、进行全面了解：现行会计政策及近年重大变化，近年审计披露情况。了解目标企业的税费政策，税收汇算清缴情况。 实地察看企业的生产经营情况，分析、复核财务会计报表，了解相关财务指标异常情况，根据分析情况进一步调查会计凭证及其他经营、 财务资料，判明因经营或财务处理事项的合规性不足风险所引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