武钢固定资产投资后评价探索
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摘要
项目后评价是项目投资闭环管理工作的最后一个重要环节,近年来,国企依据《中央企业固定资产项目后评价指南》开展后评价工作,但因起步较晚等,项目后评价实施细则及成果转化还不成熟。以武钢的做法为例,从建立投资项目后评价机制入手,与相关职能部门协同联动,修订后评价管理制度,完善后评价指标体系和评分标准,规范后评价实施流程等,编撰了"武钢后评价工作指南",构建了系统的项目后评价工作体系,并指导完成了多项后评价工作,促进项目成果及时转化为管理效益。通过探索与实践,武钢投资项目审计后评价管理步入了科学化、规范化和制度化发展的快车道。
Post project evaluation is the last important ring of close-loop management of project investment. In recent years,post project evaluation in SOEs are in accordance with SOE Fixed Asset Post Project Evaluation Guidance. However,its related details and achievement transformation are still in progress. Taking WISCO as an example,the researchers start with post project evaluation mechanism,collaborating with functional departments to adjust post project evaluation principle to improve evaluation indicator system and criteria and finally compile post project evaluation Fixed Asset Post Project Evaluation Guidance of WISCO. Under the guidance of this instruction,post project evaluation were carried out to accelerate achievement transformation. Through exploration and practice,post project evaluation in WISCO is now on the scientific,standardized and institutionalized fast lane.
Post project evaluation is the last important ring of close-loop management of project investment. In recent years,post project evaluation in SOEs are in accordance with SOE Fixed Asset Post Project Evaluation Guidance. However,its related details and achievement transformation are still in progress. Taking WISCO as an example,the researchers start with post project evaluation mechanism,collaborating with functional departments to adjust post project evaluation principle to improve evaluation indicator system and criteria and finally compile post project evaluation Fixed Asset Post Project Evaluation Guidance of WISCO. Under the guidance of this instruction,post project evaluation were carried out to accelerate achievement transformation. Through exploration and practice,post project evaluation in WISCO is now on the scientific,standardized and institutionalized fast lane.
引文
[1]投资项目可行性研究指南[M].北京:中国电力出版社,2005.
[2]执业资格考试命题研究中心.项目决策分析与评价[M].南京:江苏科学技术出版社,2011.
[3]苏益.投资项目评估[M].北京:清华大学出版社,2011.
[4]国家开发投资公司研究中心.企业投资项目后评价操作实务[M].北京:企业管理出版社,2010.
[5]吴声彪,王雨莉,张俊杰.武钢集团公司风险导向审计初探[J].中国内部审计,2009,(4):40-42.
[6]蒲明书,罗学富,周勤. PPP项目财务评价实战指南[M].北京:中信出版集团,2016.
[2]执业资格考试命题研究中心.项目决策分析与评价[M].南京:江苏科学技术出版社,2011.
[3]苏益.投资项目评估[M].北京:清华大学出版社,2011.
[4]国家开发投资公司研究中心.企业投资项目后评价操作实务[M].北京:企业管理出版社,2010.
[5]吴声彪,王雨莉,张俊杰.武钢集团公司风险导向审计初探[J].中国内部审计,2009,(4):40-42.
[6]蒲明书,罗学富,周勤. PPP项目财务评价实战指南[M].北京:中信出版集团,2016.