PWC中国企业改造工具库—2.11-work programme.doc

Business Review (BR) Work Programme: (note – change all dates in [ ] as required) Task Done By Date Ref Upon Commencement Review the status of the Initial Data Request. Arrange completion of any outstanding areas Follow up with enterprise management any unusual issues identified Using the information from the Initial Data Request and discussions with management, assess whether the financial statements of the Enterprise as at [30 June 2001] are accurate and reliable. If so, analysis of financial position should be based on this date. If [31 December 2000] information is believed to be more reliable then use this date as the starting point and roll forward to [30 June 2001]. Organisation / Business Background Overview of enterprise business operations Through discussion with senior enterprise management obtain an understanding of the business operations including: business background/history major products key markets trends etc Current legal entity structure 1.Through discussions with senior enterprise management confirm details of the enterprises current legal structure (ie SOE, limited company) 2. Clarify who are the key stakeholders including shareholders, regulatory / reporting agencies etc 3. Obtain details of any timetable/plans for change in the legal structure and any expected impact of this on business operations. Management and employees 1. Obtain and summarise details of the key management positions (names, titles, responsibilities). Link to operating structure analysis above. 2. Prepare an analysis of the employee position of the enterprise, including the following: total number of employees analysed by active / inactive / pensioners etc (adjust categories as appropriate) analysis of annual employee costs allocated on the same basis (show each type of cost – salary, benefits etc separately details of any planned / expected changes that will impact on employee numbers / costs to the enterprise (eg transfers of inactiv