What does the product evaluation report do? All products need to be evaluated before forming. Evaluation is to measure the existing or future effects of the scheme according to predetermined standards, so as to determine its feasibility and provide reference for selection or improvement. So what role does the product evaluation report play?
What role does the product evaluation report play? 1 i. the role of the evaluation report
1. Evaluation on the value of entrusted evaluation. The evaluation report is the basis for reflecting and embodying the evaluation work and defining the responsibilities of the entrusting party, the entrusted party and relevant parties. Audit evaluation report is an important means for management departments to improve evaluation management. Evaluation report is an important information source for establishing and collecting evaluation files.
2. The evaluation report is not only a summary of the evaluation work completed by the evaluation institution, but also an important basis for the state-owned management department to verify and confirm the evaluation process and evaluation results, and an important way for public investors to understand the company's situation.
Therefore, evaluation institutions must write evaluation reports in accordance with the principles of objectivity, fairness and seeking truth from facts, and truthfully reflect the evaluation work. The information obtained from the investigation shall be true and reliable, and no perjury shall be provided.
3. The evaluation report must be independently written by the evaluation institution, and it is not interfered by the entrusting party or its competent unit, government departments or other economic actors.
Two. What is the basic content of the evaluation report?
The evaluation report consists of the main body of the evaluation report, the evaluation description, the evaluation list and relevant annexes. The following introduces its basic contents in turn.
(a) the text of the assessment report and documents for future reference
1. Basic contents of the cover of the evaluation report
The cover of the appraisal report shall include the following contents: the name of the appraisal project, the appraisal report number issued by the appraisal institution, the full name of the appraisal institution and the submission date of the appraisal report. If there is a service trademark, the evaluation agency may indicate its graphic symbol on the cover of the report.
2. The basic contents of the summary of the assessment report
Before the text of each assessment report, there should be a summary to express the key contents of the report, which is used to let all parties concerned know the main information of the assessment report. It has the same legal effect as the text of the appraisal report, and is signed and sealed by the registered appraiser, the legal representative of the appraisal institution and the appraisal institution, and the date of submission is indicated.
The summary must also be consistent with the results suggested in the evaluation report and must not contain misleading content, and users should be reminded to read the full text through reminders.
3. Basic contents of the evaluation report.
(1) title. The title of the main body of the evaluation report should include the title and serial number of the report, and the title should include the words "XXX (evaluation) project evaluation report".
(2) Preface. The preface of the main body of the report shall indicate the full name of the entrusting party, the entrusted evaluation items and the overall situation of the evaluation work.
(3) Brief introduction of the entrusting party and the possessor. The brief introduction of the entrusting party and the possessor in the main body of the report should introduce the entrusting party and the possessor in detail respectively. When the principal is the same as the possessor, it can be introduced as the possessor, and the subordinate relationship or economic relationship between the principal and the possessor should also be stated.
If there is no affiliation or economic relationship, the reasons for the evaluation shall be clearly stated. When the owners are multiple enterprises, they should be introduced one by one.
(4) The purpose of evaluation. The main body of the report should explain what the purpose of the evaluation is to meet the needs of the entrusting party and the corresponding types of economic behavior, and briefly and accurately explain whether the economic behavior has been approved. If it has been approved, the name, approval unit, approval date and document number of the approval document shall be written.
(5) Scope and object of assessment. This part should clearly indicate the types and types included in the evaluation scope, and list the book amount before the evaluation. If it is assessed as multiple possession, the respective shares and corresponding categories shall be stated.
(6) Evaluation benchmark date. This part should specify the specific date of the benchmark date, determine the reasons and conditions for the establishment of the benchmark date, and reveal the influence of the benchmark date on the evaluation results. In addition, the use of non-base date price standards should be explained. The benchmark date of appraisal shall be determined by the entrusting party according to the nature of economic behavior, and shall be as close as possible to the realization date of appraisal purpose.
(7) Evaluation principle. In this part, we should explain the principles followed in the evaluation process and the recognized principles stipulated by the state and industry. The special principles to be followed should also be properly expounded.
(8) Evaluation basis. This part should list the evaluation basis, including economic behavior basis, laws and regulations basis, property right basis and pricing basis. The special basis used in the evaluation should also be disclosed accordingly.
(9) Evaluation method. In this part, we should explain the evaluation methods selected and used in the evaluation process and the basis or reason for selecting the evaluation methods. If multiple evaluation methods are used for evaluation, the reasons shall also be explained, and the method for determining the value shall be explained. The principle and application scope of the selected special evaluation method should also be introduced.
(10) evaluation process. This part should reflect the whole process from accepting the entrustment of the evaluation project to submitting the evaluation report. Including the process of determining the evaluation purpose, evaluation object, evaluation scope, evaluation benchmark date and making evaluation plan in the process of accepting entrustment;
Guide the holder to collect, inspect and verify the inventory and preparation materials; On-site inspection and appraisal, evaluation method selection and market research and analysis process in evaluation and estimation; The process of summarizing results, analyzing evaluation conclusions, writing reports and explanations, internal review, and submitting evaluation reports.
(1 1) appraisal conclusion. This part is an important part of the report body. Descriptive words should be used to completely describe the conclusion of the appraisal institution on the appraisal results, and express the liabilities, net book value, adjusted book value, appraisal value and their increase or decrease range. The evaluation results not included in the evaluation summary table should also be listed separately.
(12) Description of special matters. This part should explain the related matters found in the evaluation process that may affect the evaluation conclusion, rather than the professional level and ability of the appraisers. Users of the evaluation report should also be reminded of the influence of special matters on the evaluation conclusion, and at the same time, appraisers should be reminded of other matters that need to be explained.
(13) Major events after the base date. This part should reveal the important events that occurred during the period from the evaluation base date to the submission date of the evaluation report, and the influence of events after the evaluation base date on the evaluation conclusion, and should also explain the events that occurred after the evaluation base date and cannot directly use the evaluation conclusion.
(14) Legal effect, scope of use and validity period of the evaluation report. This part should clearly define the preconditions and assumptions for the establishment of the evaluation report, and clearly define the legal effect of the evaluation report and the effective use period of the evaluation results according to the relevant provisions of laws and regulations.
It should also be explained that the appraisal conclusion is only used by the entrusting party according to the appraisal purpose and reported to the competent department for review and use, and that the right to use the appraisal report belongs to the entrusting party and shall not be provided to others or made public at will without permission.
(15) Date of submission of evaluation report. This section shall specify the specific date when the appraisal report is submitted to the entrusting party. In principle, the evaluation report should be submitted within three months after the determined evaluation benchmark date.
(16) tail. This part shall indicate the name of the institution that issued the appraisal report and affix its official seal, and shall also be signed and sealed by the legal representative of the appraisal institution and at least two registered appraisers responsible for the appraisal.
What role does the product evaluation report play? 2. Evaluation scope of the evaluation report
Overall evaluation report: any evaluation report issued by evaluating the whole is called overall evaluation report.
Single evaluation report: an evaluation report that only evaluates a certain part or an item is called a single evaluation report.
Appraisal object of appraisal report
Appraisal report: Appraisal report refers to the appraisal report issued for the appraisal object. This may include liabilities and owners' equity, as well as houses, buildings and land.
Real estate appraisal report: Real estate appraisal report is only an appraisal report issued with real estate as the appraisal object.
Land appraisal report: Land appraisal report is an appraisal report issued with land as the appraisal object.
The evaluation report is very detailed.
Complete appraisal report: In the complete appraisal report, the certified appraiser shall state:
(1) The appraisal scope and the basic information of the appraisal object, and the statement of appraisal purpose shall be clear, specific and not misleading.
(2) Evaluate the implementation process and situation of the project, focusing on:
1) Evaluate the business undertaking process and situation.
2) The process and situation of exploration and evaluation data collection.
3) Analyze and sort out the process and situation of evaluation data.
4) The process and basis of selecting evaluation method, the basic principle of evaluation method, the selection of relevant parameters and the process of calculation, analysis and judgment by using evaluation method.
5) The process of comprehensively analyzing the preliminary evaluation conclusion and forming the final evaluation conclusion.
Concise appraisal report: In the concise appraisal report, the certified appraiser shall briefly explain:
(1) The scope of the assessment and the basic information of the assessed object, and the statement of the purpose of the assessment shall be clear and specific, and shall not be misleading.
(2) The implementation process and situation of the evaluation procedure.
What does the product evaluation report do? 3. The assessment report shall generally include the following basic contents:
1, evaluation report type;
2. The entrusting party, possessor and other users of the appraisal report;
3, the scope of assessment and the basic situation of the assessment object;
4. The purpose of the evaluation;
5. Value type;
6. Evaluation benchmark date;
7. Assess assumptions and constraints;
8. Evaluation basis;
9. Evaluation method;
10, the implementation process and situation of bid evaluation procedures;
1 1, appraisal conclusion;
12, declaration;
13, date of evaluation report;
14. Signature of appraisal institution and registered appraiser;
15, spare part.