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提(ti)高可研(yan)報告編制水準的注意(yi)事項
下面(mian)是CNrencai網的小編為大家搜索整理(li)的一篇關(guan)于提高可(ke)行性(xing)研究(jiu)報告(gao)編制水準需要(yao)注意的相關(guan)材(cai)料，歡迎讀者朋友閱讀參考!
投資項(xiang)(xiang)目可(ke)行性研究報(bao)告是項(xiang)(xiang)目投資決策階(jie)段的重要(yao)依據，應做(zuo)到(dao)投資理由充分，項(xiang)(xiang)目范圍明(ming)晰(xi)，工(gong)(gong)程(cheng)(cheng)內(nei)容清(qing)楚，工(gong)(gong)程(cheng)(cheng)量基本準確，工(gong)(gong)程(cheng)(cheng)投資估(gu)算合理，經濟(ji)評價和社會評價方法正確。一般說來，對于可(ke)研報(bao)告中的每(mei)項(xiang)(xiang)工(gong)(gong)程(cheng)(cheng)都要(yao)說清(qing)楚工(gong)(gong)程(cheng)(cheng)內(nei)容是什么，用什么工(gong)(gong)程(cheng)(cheng)方案去實(shi)現工(gong)(gong)程(cheng)(cheng)內(nei)容，在多種可(ke)用方案中為什么采用此(ci)種工(gong)(gong)程(cheng)(cheng)方案。
在編制投資項目(mu)可行(xing)性研(yan)究報(bao)告時(shi)，除了要按上述準則(ze)進行(xing)工作外(wai)，還應注重(zhong)以下幾個問題，以利于提高可研(yan)報(bao)告的質量和深度。
一、工程內容、工程量、工程投資應對應統一
投資(zi)(zi)項(xiang)目(mu)(mu)可(ke)行性(xing)研究(jiu)報(bao)告(gao)(gao)(gao)與項(xiang)目(mu)(mu)規劃(hua)、發展研究(jiu)、課題等都(dou)有一(yi)定內(nei)(nei)在(zai)(zai)聯系(xi)，但卻(que)存在(zai)(zai)本(ben)質(zhi)的(de)(de)區(qu)別。投資(zi)(zi)項(xiang)目(mu)(mu)是(shi)一(yi)次性(xing)的(de)(de)投資(zi)(zi)活動，應有明確的(de)(de)起點(dian)和(he)終點(dian)，有明確的(de)(de)投資(zi)(zi)目(mu)(mu)標。投資(zi)(zi)項(xiang)目(mu)(mu)可(ke)行性(xing)研究(jiu)報(bao)告(gao)(gao)(gao)實(shi)質(zhi)是(shi)在(zai)(zai)確定的(de)(de)時限內(nei)(nei)，提出一(yi)個具體(ti)的(de)(de)框架式的(de)(de)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)建設(she)(she)方(fang)(fang)案(an)及帶來(lai)的(de)(de)社會效果，在(zai)(zai)此(ci)框架方(fang)(fang)案(an)內(nei)(nei)的(de)(de)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)建設(she)(she)內(nei)(nei)容、工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)、工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)投資(zi)(zi)是(shi)相互關(guan)聯對(dui)應、統(tong)一(yi)的(de)(de)。在(zai)(zai)這一(yi)方(fang)(fang)面，有一(yi)些不確切的(de)(de)做法值得注意和(he)改正。一(yi)是(shi)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)方(fang)(fang)案(an)的(de)(de)設(she)(she)計超出可(ke)研報(bao)告(gao)(gao)(gao)研究(jiu)范圍，缺少工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)時限概念，缺乏工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)實(shi)施可(ke)能(neng)性(xing)概念，把工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)方(fang)(fang)案(an)章節(jie)寫得添(tian)枝加葉，無邊無沿，而工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)又提不出來(lai)，工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)投資(zi)(zi)沒有按提出的(de)(de)方(fang)(fang)案(an)列出，工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)建設(she)(she)方(fang)(fang)案(an)根本(ben)無法落實(shi);二是(shi)有的(de)(de)編制者(zhe)在(zai)(zai)投資(zi)(zi)中列出了某單項(xiang)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)費用，而在(zai)(zai)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)建設(she)(she)方(fang)(fang)案(an)中體(ti)現不出工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)內(nei)(nei)容和(he)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)量(liang);三是(shi)有的(de)(de)編制者(zhe)提出了工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)內(nei)(nei)容，但工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)不清楚，無法核對(dui)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)投資(zi)(zi)是(shi)否合適。
二、項目投入物與產出物要衡等
在(zai)編制(zhi)生產(chan)性項目可研(yan)報(bao)告(gao)時(shi)，對每個(ge)生產(chan)過(guo)程正常(chang)生產(chan)時(shi)所需要的原材(cai)料、輔(fu)助材(cai)料、水、電、汽等(deng)用量(liang)(liang)，以及生產(chan)過(guo)程產(chan)生出的主、副產(chan)品和(he)廢(fei)料量(liang)(liang)，要進(jin)行(xing)初步的平衡(heng)計算。物料平衡(heng)計算的理(li)論(lun)基礎是質量(liang)(liang)守恒定律，即(ji)輸入系(xi)統(tong)(tong)(tong)的各種(zhong)(zhong)物料總(zong)(zong)和(he)等(deng)于自系(xi)統(tong)(tong)(tong)中(zhong)(zhong)輸出的各種(zhong)(zhong)物料的總(zong)(zong)和(he)與系(xi)統(tong)(tong)(tong)中(zhong)(zhong)物料損失量(liang)(liang)的總(zong)(zong)和(he)的兩(liang)者之和(he)。
在質量(liang)守(shou)恒(heng)定律理論指導下，加強物(wu)料(liao)(liao)衡算(suan)(suan)對提高項(xiang)目(mu)可(ke)研報告的(de)(de)質量(liang)具有十分(fen)重要(yao)的(de)(de)作用，物(wu)料(liao)(liao)衡算(suan)(suan)正確(que)，可(ke)以(yi)準(zhun)確(que)地(di)確(que)定出(chu)項(xiang)目(mu)投入(ru)物(wu)與產(chan)出(chu)物(wu)的(de)(de)數量(liang)，進而比(bi)較準(zhun)確(que)地(di)確(que)定出(chu)產(chan)品(pin)成本(ben)中原(yuan)材料(liao)(liao)和(he)輔助原(yuan)材料(liao)(liao)的(de)(de)費用和(he)產(chan)品(pin)、副產(chan)品(pin)的(de)(de)銷(xiao)(xiao)售(shou)(shou)量(liang)及銷(xiao)(xiao)售(shou)(shou)收入(ru)，為項(xiang)目(mu)的(de)(de)財務評價(jia)提供了可(ke)靠的(de)(de)基礎數據(ju)。假如(ru)物(wu)料(liao)(liao)衡算(suan)(suan)有誤，有以(yi)下幾種(zhong)(zhong)可(ke)能的(de)(de)情況(kuang)：一是投入(ru)物(wu)計算(suan)(suan)量(liang)偏(pian)多或(huo)偏(pian)少;二是產(chan)出(chu)物(wu)量(liang)計算(suan)(suan)偏(pian)多或(huo)偏(pian)少;三是投入(ru)物(wu)和(he)產(chan)出(chu)物(wu)量(liang)偏(pian)多或(huo)偏(pian)少可(ke)能出(chu)現的(de)(de)四(si)種(zhong)(zhong)組合。這(zhe)些(xie)情況(kuang)的(de)(de)出(chu)現都直接導致項(xiang)目(mu)成本(ben)費用和(he)銷(xiao)(xiao)售(shou)(shou)收入(ru)測算(suan)(suan)的(de)(de)失真，從而使項(xiang)目(mu)財務評價(jia)不(bu)真實，影響項(xiang)目(mu)決策。
同理(li)，項目公(gong)用(yong)(yong)工程(cheng)(cheng)中水(shui)、電(dian)、汽的(de)(de)(de)各(ge)種(zhong)用(yong)(yong)量(liang)計算遵循(xun)能(neng)量(liang)守恒定(ding)(ding)律，根(gen)據能(neng)量(liang)守恒定(ding)(ding)律理(li)論，準確(que)地(di)確(que)定(ding)(ding)各(ge)種(zhong)能(neng)量(liang)的(de)(de)(de)用(yong)(yong)量(liang)，對于確(que)定(ding)(ding)項目公(gong)用(yong)(yong)工程(cheng)(cheng)方(fang)案(an)、設備選型(xing)、測算項目總(zong)成本費(fei)用(yong)(yong)中的(de)(de)(de)燃(ran)料動力費(fei)用(yong)(yong)和公(gong)用(yong)(yong)工程(cheng)(cheng)投資(zi)等具(ju)有重要作(zuo)用(yong)(yong)。
三、公用工程建設方案中工程量要明確
項目(mu)公(gong)用(yong)(yong)工程建設(she)方(fang)案(an)主(zhu)要(yao)是指供(gong)(gong)水、排水、供(gong)(gong)電、供(gong)(gong)熱(re)、供(gong)(gong)汽(qi)(氣)、制冷等在生產過(guo)程中如(ru)何供(gong)(gong)給的方(fang)案(an)。在這(zhe)些方(fang)案(an)中應(ying)明確這(zhe)些物質的來源、總用(yong)(yong)量、供(gong)(gong)應(ying)方(fang)案(an)，據此計算公(gong)用(yong)(yong)工程中的各分項工程量。
在(zai)這方(fang)(fang)面有(you)(you)(you)兩種(zhong)不(bu)(bu)正(zheng)確的(de)傾(qing)向(xiang)，有(you)(you)(you)的(de)重(zhong)視生產工藝方(fang)(fang)案(an)的(de)比選(xuan)和論述，不(bu)(bu)重(zhong)視公(gong)用(yong)工程(cheng)(cheng)方(fang)(fang)案(an)的(de)比選(xuan)和論述，因而(er)造(zao)成公(gong)用(yong)工程(cheng)(cheng)方(fang)(fang)案(an)模(mo)糊，工程(cheng)(cheng)量不(bu)(bu)清楚。公(gong)用(yong)工程(cheng)(cheng)方(fang)(fang)案(an)也是項(xiang)目建設方(fang)(fang)案(an)的(de)重(zhong)要部分，必須做到方(fang)(fang)案(an)優(you)化、工程(cheng)(cheng)量明確。還有(you)(you)(you)在(zai)可研報告中根本不(bu)(bu)提及(ji)公(gong)用(yong)工程(cheng)(cheng)建設方(fang)(fang)案(an)和工程(cheng)(cheng)量的(de)現象，一(yi)言蔽之，“公(gong)用(yong)工程(cheng)(cheng)有(you)(you)(you)保證”或“公(gong)用(yong)工程(cheng)(cheng)沒問題”，這種(zhong)做法是對(dui)項(xiang)目不(bu)(bu)負責任(ren)的(de)態度，是不(bu)(bu)可行(xing)的(de)。
四、項目建設投資估算要實行資產保全原則
投資(zi)估算(suan)(suan)是在對(dui)項(xiang)目的建(jian)(jian)設(she)(she)規模、技術方案、設(she)(she)備方案、工(gong)程(cheng)方案及(ji)項(xiang)目實(shi)施進度等(deng)進行研(yan)究(jiu)并基本(ben)確定的基礎上，估算(suan)(suan)項(xiang)目投入的總資(zi)金(jin)(即(ji)建(jian)(jian)設(she)(she)投資(zi)和(he)流動(dong)資(zi)金(jin)之和(he))。項(xiang)目建(jian)(jian)設(she)(she)投資(zi)由建(jian)(jian)筑工(gong)程(cheng)費(fei)、設(she)(she)備及(ji)工(gong)器具(ju)購置費(fei)、安(an)裝(zhuang)工(gong)程(cheng)費(fei)、工(gong)程(cheng)建(jian)(jian)設(she)(she)其他費(fei)用、基本(ben)預備費(fei)、漲價預備費(fei)、建(jian)(jian)設(she)(she)期利息(xi)構成。
在進行(xing)項(xiang)目建(jian)設(she)投(tou)資(zi)(zi)估算過程中(zhong)要(yao)實行(xing)資(zi)(zi)產(chan)保(bao)全(quan)(quan)原則(ze)(ze)(ze)。這條原則(ze)(ze)(ze)規定，凡(fan)是參與(yu)項(xiang)目建(jian)設(she)的各類(lei)資(zi)(zi)金要(yao)素和(he)費用(yong)都(dou)形成資(zi)(zi)產(chan)，將形成有形資(zi)(zi)產(chan)和(he)無形資(zi)(zi)產(chan)兩種形態(tai)。根據(ju)資(zi)(zi)產(chan)保(bao)全(quan)(quan)原則(ze)(ze)(ze)，以下各類(lei)資(zi)(zi)金要(yao)素和(he)費用(yong)都(dou)應(ying)計(ji)入建(jian)設(she)投(tou)資(zi)(zi)中(zhong)。
1、項目(mu)中(zhong)利用(yong)原(yuan)有固(gu)定資產，要在評(ping)估其(qi)現值后，列入建設投資中(zhong);
2、無(wu)論(lun)是購置的還(huan)是自有的土地使用權應作價列入建設投資中;
3、為項目購(gou)置的或自(zi)有的無形資產(商(shang)標、商(shang)譽、知識產權等(deng))應作價列入建設投資;
4、設(she)備(bei)購(gou)置(zhi)費(fei)(fei)(fei)除了考(kao)慮設(she)備(bei)本身價格外，還應(ying)考(kao)慮為購(gou)置(zhi)設(she)備(bei)而耗費(fei)(fei)(fei)的其他附屬費(fei)(fei)(fei)用(如運(yun)費(fei)(fei)(fei)、包裝(zhuang)、采(cai)購(gou)等費(fei)(fei)(fei)用)，一并列入設(she)備(bei)購(gou)置(zhi)費(fei)(fei)(fei)之(zhi)中;
5、項(xiang)目投(tou)產(chan)前，為項(xiang)目實施的技術開發費(fei)用要(yao)列入建設投(tou)資中(zhong);
6、國家和行(xing)業規定(ding)對建(jian)(jian)設(she)項目(mu)收(shou)取的有關(guan)費(fei)用(如城市(shi)配套、各類增(zeng)容費(fei)用)要列入建(jian)(jian)設(she)投資(zi)中;
7、工程建設(she)臨時設(she)施費(fei)用(yong)、維護費(fei)用(yong)、大型設(she)備(bei)遷(qian)移(yi)費(fei)用(yong)應列入工程建設(she)投資。
五、銷售收入和總成本費用測算范圍應對應統一
在既有項目(mu)法(fa)(fa)人條件下(xia)，測(ce)(ce)算(suan)新(xin)增(zeng)投(tou)(tou)資效(xiao)(xiao)(xiao)(xiao)益(yi)正(zheng)確的(de)做法(fa)(fa)是計算(suan)出由增(zeng)量(liang)(liang)投(tou)(tou)資而(er)引發的(de)增(zeng)量(liang)(liang)效(xiao)(xiao)(xiao)(xiao)益(yi)。在實(shi)際(ji)工作中，有一(yi)些(xie)不(bu)正(zheng)確的(de)做法(fa)(fa)應(ying)引起注意(yi)，就是把增(zeng)量(liang)(liang)投(tou)(tou)資引發的(de)效(xiao)(xiao)(xiao)(xiao)益(yi)擴大到(dao)全部效(xiao)(xiao)(xiao)(xiao)益(yi)，而(er)總成本(ben)費(fei)用只測(ce)(ce)算(suan)新(xin)增(zeng)投(tou)(tou)資引起的(de)那一(yi)部分，導致財務(wu)評價指標過高或達到(dao)離奇的(de)程(cheng)度，其(qi)主要(yao)原因是銷(xiao)售收入(ru)和總成本(ben)費(fei)用測(ce)(ce)算(suan)范圍不(bu)對應(ying)統一(yi)造成的(de)。只有堅持銷(xiao)售收入(ru)和總成本(ben)費(fei)用測(ce)(ce)算(suan)范圍對應(ying)統一(yi)的(de)原則(ze)，才(cai)能真實(shi)反映項目(mu)的(de)實(shi)際(ji)效(xiao)(xiao)(xiao)(xiao)益(yi)狀況。
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