Guidelines for the Application of Internal Control in Enterprises No. 11 - Engineering Projects

企业内部控制应用指引第11号——工程项目

 

Promulgating Institution: Ministry of Finance; China Securities Regulatory Commission; National Auditing Office; China Banking Regulatory Commission; China Insurance Regulatory Commission

Document Number: Cai Kuai [2010] No. 11

Promulgating Date: 04/15/2010

Effective Date: 04/15/2010

颁布机关: 财政部; 中国证券监督管理委员会; 审计署; 中国银行业监督管理委员会; 中国保险监督管理委员会

文   号: 财会[2010]11号

颁布时间: 04/15/2010

实施时间: 04/15/2010

 

Chapter 1: General Provisions

第一章 总 则

 Article 1  With a view to strengthening the management of engineering projects, improving project quality, ensuring project progress, controlling project costs, and preventing commercial bribery and other irregularities, these Guidelines are formulated pursuant to the relevant laws and regulations, as well as the Basic Norms for the Internal Control of Enterprises.

   第一条 为了加强工程项目管理，提高工程质量，保证工程进度，控制工程成本，防范商业贿赂等舞弊行为，根据有关法律法规和《企业内部控制基本规范》，制定本指引。

 Article 2  For the purpose of these Guidelines, engineering projects shall refer to the construction and installation works undertaken by an enterprise itself or entrusted to other entities by the enterprise.

   第二条 本指引所称工程项目，是指企业自行或者委托其他单位所进行的建造、安装工程。

 Article 3  An enterprise shall, at least, pay attention to the following risks of its engineering projects:

(1) The risks that there is no feasibility study or the feasibility study is ineffective for project initiation, that the project initiation decision is poorly made, or that a project is launched without careful consideration, which may make it difficult for the enterprise to achieve the expected benefits or result in project failure;

(2) The risks of covert operations and commercial bribery in project bidding, which may lead to the fact that the winning bidder selected is in fact unable to undertake the engineering project, or that the bid winning price is untruthful, or that relevant personnel are involved in lawsuits;

(3) The risks that project cost information is asymmetric, that technical solutions are not thoroughly implemented, and that budgets and estimates are divorced from the reality, which may make project investment go out of control;

(4) The risks that the construction materials are of high price but low quality, that project supervision is not in place and that project funding is not fully available, which may lead to poor project quality, delay of construction progress or suspension of construction; and

(5) The risks that the project completion acceptance is not standardized, and that the ultimate control is not rigorous enough, which may lead to material safety hazards after the project is delivered for use.

   第三条 企业工程项目至少应当关注下列风险：

  （一）立项缺乏可行性研究或者可行性研究流于形式，决策不当，盲目上马，可能导致难以实现预期效益或项目失败。

  （二）项目招标暗箱操作，存在商业贿赂，可能导致中标人实质上难以承担工程项目、中标价格失实及相关人员涉案。

  （三）工程造价信息不对称，技术方案不落实，概预算脱离实际，可能导致项目投资失控。

  （四）工程物资质次价高，工程监理不到位，项目资金不落实，可能导致工程质量低劣，进度延迟或中断。

  （五）竣工验收不规范，最终把关不严，可能导致工程交付使用后存在重大隐患。

 Article 4  An enterprise shall establish and improve various management systems relating to engineering projects, straighten out possible risk points of all aspects in a comprehensive manner, standardize the workflow of engineering project initiation, bidding, costs, construction, final acceptance and other aspects, make clear the responsibilities and authority of relevant departments and positions, make sure the separation between incompatible duties, such as feasibility study and decision-making, preparation of budget and estimate and the audit thereof, project construction and payment, preparation of final accounts and the audit thereof, and reinforce the monitoring of the entire project construction process, so as to ensure project quality, progress and fund security.

   第四条 企业应当建立和完善工程项目各项管理制度，全面梳理各个环节可能存在的风险点，规范工程立项、招标、造价、建设、验收等环节的工作流程，明确相关部门和岗位的职责权限，做到可行性研究与决策、概预算编制与审核、项目实施与价款支付、竣工决算与审计等不相容职务相互分离，强化工程建设全过程的监控，确保工程项目的质量、进度和资金安全。

Chapter 2: Project Initiation

第二章 工程立项

 Article 5  An enterprise shall designate a special department to manage engineering projects on a centralized basis, put forward project proposals according to development strategies and the annual investment plan, conduct feasibility study, and prepare feasibility study reports.

The main contents of a project proposal shall cover: the necessity of, and the basis for, the project, product solutions, the proposed construction scale, construction location, investment estimate, financing, project schedule, the estimated economic benefits and social benefits, preliminary environmental impact assessment, etc.

The main contents of a feasibility study report shall cover: project overview, the necessity of project construction, market forecast, demonstration of project construction site selection and construction conditions, construction scale and contents, construction of external project auxiliary facilities, environmental protection, labor protection, sanitation and epidemic prevention, firefighting, energy conservation, water conservation, total investment and funding sources, economic and social benefits, project construction period and schedule, relevant provisions of the Law on Bid Invitation and Bidding, etc.

The enterprise may entrust a duly qualified professional agency with the feasibility study, and form the feasibility study report in accordance with the relevant requirements.

   第五条 企业应当指定专门机构归口管理工程项目，根据发展战略和年度投资计划，提出项目建议书，开展可行性研究，编制可行性研究报告。

  项目建议书的主要内容包括：项目的必要性和依据、产品方案、拟建规模、建设地点、投资估算、资金筹措、项目进度安排、经济效果和社会效益的估计、环境影响的初步评价等。

  可行性研究报告的内容主要包括：项目概况，项目建设的必要性，市场预测，项目建设选址及建设条件论证，建设规模和建设内容，项目外部配套建设，环境保护，劳动保护与卫生防疫，消防、节能、节水，总投资及资金来源，经济、社会效益，项目建设周期及进度安排，招投标法规定的相关内容等。

  企业可以委托具有相应资质的专业机构开展可行性研究，并按照有关要求形成可行性研究报告。

 Article 6  An enterprise shall organize experts from the planning, engineering, technological, financial and accounting, legal and other departments to conduct thorough demonstration and assessment of the project proposal and the feasibility study report, and issue assessment opinions which shall be taken as an important basis for project decision-making.

In the project assessment process, the experts shall focus on the project investment program, investment scale, financing methods, production scale, investment efficiency, layout and location, technologies, safety, equipment and environmental protection, and verify whether the sources and channels for obtaining relevant materials are true, reliable and complete.

The enterprise may entrust a duly qualified professional agency with the review of the feasibility study report, and issue review opinions. The professional agency conducting the feasibility study of the project shall not review the feasibility study report.

   第六条 企业应当组织规划、工程、技术、财会、法律等部门的专家对项目建议书和可行性研究报告进行充分论证和评审，出具评审意见，作为项目决策的重要依据。

  在项目评审过程中，应当重点关注项目投资方案、投资规模、资金筹措、生产规模、投资效益、布局选址、技术、安全、设备、环境保护等方面，核实相关资料的来源和取得途径是否真实、可靠和完整。

  企业可以委托具有相应资质的专业机构对可行性研究报告进行评审，出具评审意见。从事项目可行性研究的专业机构不得再从事可行性研究报告的评审。

 Article 7  An enterprise shall make decisions on an engineering project in accordance with the prescribed authority and procedures, and the entire decision-making process shall be documented in writing. The initiation of major engineering projects shall be reported to the board of directors or a similar governing body for collective deliberation and examination and approval. The chief accountant or the person in charge of accounting shall participate in project decision-making.

No individual may make decisions alone or change collectively-made decisions without authorization. The accountability system shall apply to errors in project decision-making.

   第七条 企业应当按照规定的权限和程序对工程项目进行决策，决策过程应有完整的书面记录。重大工程项目的立项，应当报经董事会或类似权力机构集体审议批准。总会计师或分管会计工作的负责人应当参与项目决策。

  任何个人不得单独决策或者擅自改变集体决策意见。工程项目决策失误应当实行责任追究制度。

 Article 8  An enterprise shall, after an engineering project is initiated but prior to the commencement of construction, lawfully obtain licensing in terms of construction land, urban planning, environmental protection, safety, construction, etc.

   第八条 企业应当在工程项目立项后、正式施工前，依法取得建设用地、城市规划、环境保护、安全、施工等方面的许可。

Chapter 3: Project Bidding

第三章 工程招标

 Article 9  An enterprise shall generally select duly qualified contractors and supervision entities based on merits for its engineering projects through open bidding.

When selecting contractors, the enterprise may award the survey, design, construction and equipment procurement of a project to a general contractor, or award one or more of the foregoing to a general contractor. The enterprise is prohibited from violating the engineering construction organization design and bidding design to divide a project that shall be completed by one contractor into several parts and award them to several contractors.

The enterprise shall, in accordance with the provisions of the Law of the People's Republic of China on Bid Invitation and Bidding, uphold the principles of openness, fairness and equal competition, issue a bidding announcement, and provide bidding documents containing the main technical requirements of the project for bidding, the main contractual clauses, the criteria and methods for bid evaluation, and the procedures for bid opening, bid evaluation and award.

The enterprise may decide whether or not to set a project base price according to the characteristics of the project. Where a base price is necessary, the preparation process and the base price set shall be kept strictly confidential.

The enterprise is not allowed to negotiate with bidders on bidding price, bid proposals and other substantive contents before the winning bidder is determined.

   第九条 企业的工程项目一般应当采用公开招标的方式，择优选择具有相应资质的承包单位和监理单位。

  在选择承包单位时，企业可以将工程的勘察、设计、施工、设备采购一并发包给一个项目总承包单位，也可以将其中的一项或者多项发包给一个工程总承包单位，但不得违背工程施工组织设计和招标设计计划，将应由一个承包单位完成的工程肢解为若干部分发包给几个承包单位。

  企业应当依照国家招投标法的规定，遵循公开、公正、平等竞争的原则，发布招标公告，提供载有招标工程的主要技术要求、主要合同条款、评标的标准和方法，以及开标、评标、定标的程序等内容的招标文件。

  企业可以根据项目特点决定是否编制标底。需要编制标底的，标底编制过程和标底应当严格保密。

  在确定中标人前，企业不得与投标人就投标价格、投标方案等实质性内容进行谈判。

 Article 10  An enterprise shall organize bid opening, evaluation and award of engineering projects in accordance with the law, and shall accept the supervision of relevant departments.

   第十条 企业应当依法组织工程招标的开标、评标和定标，并接受有关部门的监督。

 Article 11  An enterprise shall set up a bid evaluation committee in accordance with the law. The bid evaluation committee shall consist of representatives of the enterprise and experts in the technical and economic field. The bid evaluation committee shall perform its duties in an objective and impartial manner, abide by professional ethics, and be accountable to the evaluation opinions put forward.

The enterprise shall take necessary measures to ensure that bid evaluation proceeds in a strictly confidential manner.

The bid evaluation committee shall evaluate and compare bids according to the criteria and methods determined in the bidding documents, and select candidates for the winning bidder based on merits.

   第十一条 企业应当依法组建评标委员会。评标委员会由企业的代表和有关技术、经济方面的专家组成。评标委员会应当客观、公正地履行职务、遵守职业道德，对所提出的评审意见承担责任。

  企业应当采取必要的措施，保证评标在严格保密的情况下进行。

  评标委员会应当按照招标文件确定的标准和方法，对投标文件进行评审和比较，择优选择中标候选人。

 Article 12  Members of the bid evaluation committee of an enterprise and the staff members involved in bid evaluation shall not disclose information relating to the evaluation and comparison of bids, the recommendation of candidates for the winning bidder, and other information related to bid evaluation, and shall not have any private contact with the bidders or accept property or other benefits from them.

   第十二条 评标委员会成员和参与评标的有关工作人员不得透露对投标文件的评审和比较、中标候选人的推荐情况以及与评标有关的其他情况，不得私下接触投标人，不得收受投标人的财物或者其他好处。

 Article 13  An enterprise shall determine the winning bidder from the recommended candidates in accordance with the prescribed authority and procedures, and promptly issue the notice of award to the winning bidder, and conclude a written contract with the winning bidder within the prescribed time period to specify the rights and obligations of both parties and the liability for breach of contract.

The enterprise and the winning bidder shall not conclude any other agreement contrary to the substantive contents of the contract.

   第十三条 企业应当按照规定的权限和程序从中标候选人中确定中标人，及时向中标人发出中标通知书，在规定的期限内与中标人订立书面合同，明确双方的权利、义务和违约责任。

  企业和中标人不得再行订立背离合同实质性内容的其他协议。

Chapter 4: Project Costs

第四章 工程造价

 Article 14  An enterprise shall strengthen project cost management, make clear the methods for preparing the preliminary design estimate and the construction drawing budget, and conduct review and approval in accordance with the prescribed authority and procedures to ensure that the budget and the estimate are scientific and reasonable.

The enterprise may entrust a duly qualified intermediary with project cost consultation.

   第十四条 企业应当加强工程造价管理，明确初步设计概算和施工图预算的编制方法，按照规定的权限和程序进行审核批准，确保概预算科学合理。

  企业可以委托具备相应资质的中介机构开展工程造价咨询工作。

 Article 15  An enterprise shall provide the design institute determined by bidding with detailed design requirements and basic information, and carry out effective technical and economic communication.

Preliminary design shall be made on the basis of technical and economic communication by adopting advanced practical techniques of design management. Multiple programs shall be available for comparison and selection.

The designed depth of construction drawings and the schedule of drawings delivery shall meet project requirements. Efforts shall be made to prevent inadequate designed depth or design flaws from making construction organization, construction schedule, project quality or investment go out of control or making the production and operation cost too high.

   第十五条 企业应当向招标确定的设计单位提供详细的设计要求和基础资料，进行有效的技术、经济交流。

  初步设计应当在技术、经济交流的基础上，采用先进的设计管理实务技术，进行多方案比选。

  施工图设计深度及图纸交付进度应当符合项目要求，防止因设计深度不足、设计缺陷，造成施工组织、工期、工程质量、投资失控以及生产运行成本过高等问题。

 Article 16  An enterprise shall establish a management system for design changes. The design institute shall provide comprehensive and timely on-site services. Where design changes are caused due to negligence, the relevant party shall be held accountable.

   第十六条 企业应当建立设计变更管理制度。设计单位应当提供全面、及时的现场服务。因过失造成设计变更的，应当实行责任追究制度。

 Article 17  An enterprise shall organize professionals from engineering, technical, financial and accounting and other departments, or entrust a duly qualified intermediary, to review and verify the budget and the estimate prepared, focusing on whether the preparation basis, the project contents, the calculation of construction volume and the application of adjusted budget quota are truthful, complete and accurate.

The project budget and estimate shall be applied after being reviewed and approved in accordance with the prescribed authority and procedures.

   第十七条 企业应当组织工程、技术、财会等部门的相关专业人员或委托具有相应资质的中介机构对编制的概预算进行审核，重点审查编制依据、项目内容、工程量的计算、定额套用等是否真实、完整和准确。

  工程项目概预算按照规定的权限和程序审核批准后执行。

Chapter 5: Project Construction

第五章 工程建设

 Article 18  An enterprise shall strengthen the monitoring of the project construction process, conduct stringent budget and estimate management, and effectively make sure that the materials needed are available in a timely manner, that construction is carried out in a scientific manner, that the funds needed are in place, and that the responsibilities are assigned to specific parties, so as to ensure the project meets the design requirements.

   第十八条 企业应当加强对工程建设过程的监控，实行严格的概预算管理，切实做到及时备料，科学施工，保障资金，落实责任，确保工程项目达到设计要求。

 Article 19  Where an enterprise shall procure the construction materials by itself in accordance with the contract, it shall organize the procurement, final acceptance and payment of such materials in accordance with the Guidelines for the Application of Internal Control in Enterprises No. 7 - Procurement and other relevant Guidelines. Where such materials are to be procured by a contractor, the enterprise shall strengthen supervision to ensure that the construction materials procured meet design standards and contractual requirements. Sub-standard construction materials are prohibited in construction projects.

The procurement of major equipment and bulk materials shall comply with the relevant provisions on bidding and procurement.

   第十九条 按照合同约定，企业自行采购工程物资的，应当按照《企业内部控制应用指引第7号——采购业务》等相关指引的规定，组织工程物资采购、验收和付款；由承包单位采购工程物资的，企业应当加强监督，确保工程物资采购符合设计标准和合同要求。严禁不合格工程物资投入工程项目建设。

  重大设备和大宗材料的采购应当根据有关招标采购的规定执行。

 Article 20  An enterprise shall adopt a rigorous engineering supervision system, and entrust supervision entities determined through bidding with construction supervision. An engineering supervision entity shall supervise contractors in terms of the construction quality, schedule, progress, security and fund utilization in accordance with the laws and regulations of the State, relevant technical standards, design documents and engineering contracts.

Engineering supervision personnel shall have good professional ethics, perform supervision tasks in an objective and impartial manner, and order the contractor concerned to correct any construction practice found to be incompliant with the design requirements, construction technical standards or contractual agreements. Once the project design is found to be incompliant with the quality standards of construction projects or the quality requirements agreed upon in the contract, the engineering supervision personnel shall report the case to the enterprise, and the latter shall order the design institute to make correction.

Without the signature of the relevant engineering supervision person, construction materials shall not be used in, or installed for, a project, the contractor concerned shall not proceed with the next construction step, and the enterprise shall not disburse the construction payment or organize final acceptance.

   第二十条 企业应当实行严格的工程监理制度，委托经过招标确定的监理单位进行监理。工程监理单位应当依照国家法律法规及相关技术标准、设计文件和工程承包合同，对承包单位在施工质量、工期、进度、安全和资金使用等方面实施监督。

  工程监理人员应当具备良好的职业操守，客观公正地执行监理任务，发现工程施工不符合设计要求、施工技术标准和合同约定的，应当要求承包单位改正；发现工程设计不符合建筑工程质量标准或者合同约定的质量要求的，应当报告企业要求设计单位改正。

  未经工程监理人员签字，工程物资不得在工程上使用或者安装，不得进行下一道工序施工，不得拨付工程价款，不得进行竣工验收。

 Article 21  The financial and accounting department of an enterprise shall strengthen the communication with contractors to accurately grasp the progress of construction work, and settle construction payments according to contractual agreements and the prescribed examination and approval authority and procedures. It is prohibited to delay the payment without justifiable ground.

   第二十一条 企业财会部门应当加强与承包单位的沟通，准确掌握工程进度，根据合同约定，按照规定的审批权限和程序办理工程价款结算，不得无故拖欠。

 Article 22  An enterprise shall strictly control changes to construction projects, and shall examine and approve changes that are genuinely necessary in accordance with the prescribed authority and procedures.

Changes of major projects shall be subject to re-examination and re-approval in accordance with the procedures and requirements on project decision-making and control of project budget and estimate.

Where changes of an engineering project result in change of the method or the amount of payment, complete written documents and other relevant information shall be provided, and the enterprise shall conduct rigorous examination of the payment for the changed engineering costs.

   第二十二条 企业应当严格控制工程变更，确需变更的，应当按照规定的权限和程序进行审批。

  重大的项目变更应当按照项目决策和概预算控制的有关程序和要求重新履行审批手续。

  因工程变更等原因造成价款支付方式及金额发生变动的，应当提供完整的书面文件和其他相关资料，并对工程变更价款的支付进行严格审核。

Chapter 6: Project Final Acceptance

第六章 工程验收

 Article 23  An enterprise shall, upon receipt of the project completion report from the contractor, prepare the project final account in a timely manner, audit the final account, and organize design, construction, supervision and other relevant entities to conduct final acceptance.

   第二十三条 企业收到承包单位的工程竣工报告后，应当及时编制竣工决算，开展竣工决算审计，组织设计、施工、监理等有关单位进行竣工验收。

 Article 24  An enterprise shall organize the examination and verification of the final account of a project, focusing on whether the final account has sufficient basis, whether relevant documents and materials are complete, whether the completion clean-up has been finished and whether the final account is correctly prepared.

The enterprise shall enhance the audit of the final account of a project. The enterprise shall not go through final acceptance for engineering projects for which audit of their final accounts has not been implemented.

   第二十四条 企业应当组织审核竣工决算，重点审查决算依据是否完备，相关文件资料是否齐全，竣工清理是否完成，决算编制是否正确。

  企业应当加强竣工决算审计，未实施竣工决算审计的工程项目，不得办理竣工验收手续。

 Article 25  An enterprise shall organize the final acceptance of engineering projects in a timely manner. Engineering projects delivered for final acceptance shall meet the required quality standards, have complete technical and economic data, and satisfy other project completion conditions prescribed by the State.

The list of property delivered for use shall be prepared for engineering projects that pass the final acceptance, and the formalities for delivery for use shall be handled in a timely manner.

   第二十五条 企业应当及时组织工程项目竣工验收。交付竣工验收的工程项目，应当符合规定的质量标准，有完整的工程技术经济资料，并具备国家规定的其他竣工条件。

  验收合格的工程项目，应当编制交付使用财产清单，及时办理交付使用手续。

 Article 26  An enterprise shall, pursuant to the relevant provisions of the State on archives management, collect and collate documents and materials relating to all aspects of project construction in a timely manner, and establish complete archives for the engineering projects.

   第二十六条 企业应当按照国家有关档案管理的规定，及时收集、整理工程建设各环节的文件资料，建立完整的工程项目档案。

 Article 27  An enterprise shall establish a post-completion project evaluation system, focusing on the achievement of the expected objectives of the engineering projects and the investment benefits, and take the evaluation results as the basis for performance appraisal and accountability.

   第二十七条 企业应当建立完工项目后评估制度，重点评价工程项目预期目标的实现情况和项目投资效益等，并以此作为绩效考核和责任追究的依据。