本文選題：內(nèi)部控制　切入點(diǎn)：風(fēng)險(xiǎn)點(diǎn)　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：隨著“一帶一路”的持續(xù)深化,國(guó)內(nèi)眾多建筑企業(yè)也相繼走出國(guó)門,迎來(lái)了廣闊的國(guó)際市場(chǎng),亞洲的基礎(chǔ)建設(shè)市場(chǎng)規(guī)模預(yù)計(jì)在萬(wàn)億以上,國(guó)開行計(jì)劃為此進(jìn)行8900億美元的項(xiàng)目資金儲(chǔ)備,同時(shí)預(yù)測(cè)未來(lái)10年投資會(huì)超過(guò)8萬(wàn)億美元。伴隨著基礎(chǔ)建設(shè)的不斷推進(jìn),與之相匹配的外包服務(wù)的需求也會(huì)不斷增多,合同簽訂金額會(huì)迎來(lái)一個(gè)較大幅度增長(zhǎng)的趨勢(shì)。2020年,建筑及相關(guān)產(chǎn)業(yè)的產(chǎn)值預(yù)計(jì)將超過(guò)12.7萬(wàn)億美元。中國(guó)建筑企業(yè)綜合服務(wù)能力的日益增長(zhǎng),在國(guó)際工程項(xiàng)目中的角色也由過(guò)去的以勞務(wù)分包為主逐步轉(zhuǎn)變成為總承包商。在眾多承包模式中,工程總承包管理模式(EPC總承包模式)受到廣大業(yè)主認(rèn)可和歡迎。EPC是英文Engineering(設(shè)計(jì))、Procurement(懫購(gòu))、Construction(施工)三個(gè)英文首字母組合體,總承包商承擔(dān)起整個(gè)工程項(xiàng)目的設(shè)計(jì)—采購(gòu)—施工總承包,業(yè)主最終會(huì)獲得一個(gè)功能齊全、可直接使用的工程項(xiàng)目。只需插入“鑰匙”,整個(gè)項(xiàng)目就會(huì)正常的運(yùn)轉(zhuǎn),故又稱交鑰匙總承包。由于EPC模式總承包商要負(fù)責(zé)工程項(xiàng)目執(zhí)行的全過(guò)程,業(yè)主將自己的需求告知總承包商后,在具體的建設(shè)過(guò)程中并不插手。所以總承包商在項(xiàng)目建設(shè)過(guò)程中擁有很大的自主權(quán),但相對(duì)承擔(dān)的風(fēng)險(xiǎn)也是最高的。除了承擔(dān)施工風(fēng)險(xiǎn)外,總承包商還要承擔(dān)項(xiàng)目設(shè)計(jì)、物資采購(gòu)、設(shè)備安裝、設(shè)備調(diào)試、試運(yùn)行、以及后期維護(hù)等更多方面的風(fēng)險(xiǎn)。自“一帶一路”開始,中國(guó)建筑企業(yè)走出國(guó)門,承接了不少國(guó)際EPC工程總承包項(xiàng)目。縱觀其項(xiàng)目狀況,可謂是問(wèn)題百出,損失慘重:2009年中海外EPC總承包波蘭高速公路項(xiàng)目最終以中途放棄為結(jié)局,損失高達(dá)18億元。僅中鐵建一家企業(yè),2010年EPC+OM總承包麥加輕軌項(xiàng)目,整體虧損41億元。2014年11月,墨西哥高鐵項(xiàng)目中鐵建中標(biāo)后三天又被業(yè)主緊急撤標(biāo)。2016年5月,中鐵建EPC總承包委內(nèi)瑞拉高鐵項(xiàng)目徹底停擺,成為廢墟。專業(yè)人士認(rèn)為,中途放棄雖然可惜但也算明智之舉,如果繼續(xù)下去,中鐵建的損失將超過(guò)百億。造成中國(guó)建筑企業(yè)蒙受巨大損失的原因各有不同,但深入分析,導(dǎo)致這些情況的發(fā)生與項(xiàng)目?jī)?nèi)部控制管理失控關(guān)系密切。本文以國(guó)內(nèi)外內(nèi)部控制研究成果為理論基礎(chǔ),以筆者工作單位承建的中國(guó)黃金集團(tuán)內(nèi)蒙古某礦業(yè)公司二期擴(kuò)建EPC總承包工程、非洲加納ESAASE金礦工程、越南冒溪火電廠工程為實(shí)踐基礎(chǔ),同時(shí)對(duì)主要部門及項(xiàng)目部專業(yè)人員的訪談,收集了大量其內(nèi)部控制的現(xiàn)狀和問(wèn)題。使本文具有以下特點(diǎn):(1)在分析目前國(guó)際EPC總承包工程中內(nèi)部控制問(wèn)題的過(guò)程中,以內(nèi)外部環(huán)境為切入點(diǎn)深入分析其成因,站在總承包商的角度,分析項(xiàng)目執(zhí)行過(guò)程中存在的內(nèi)部控制薄弱點(diǎn)。(2)與實(shí)務(wù)工作聯(lián)系緊密,在提出相應(yīng)的改善措施時(shí),運(yùn)用全壽命周期的項(xiàng)目管理方法步驟,在各個(gè)階段的提出相應(yīng)的控制措施,使其更具實(shí)務(wù)操作性。(3)闡述問(wèn)題過(guò)程中,引用了大量實(shí)務(wù)工作的相關(guān)案例進(jìn)行說(shuō)明,使其更具備可讀性。
[Abstract]:With the "The Belt and Road" continued to deepen, many domestic construction enterprises have to go abroad, ushered in a broader international market, it is expected that the Asian infrastructure market size in trillion or more, CDB plans to make a $890 billion project fund reserves, and forecast the next 10 years will invest more than $8 trillion. With the basic construction continue to advance, to match the outsourcing demand will continue to increase, the contract amount will usher in a significant growth trend in.2020, construction and related industry output is expected to exceed $12 trillion and 700 billion. Increasing the comprehensive service ability China construction enterprise, in international project role from the past to the labor subcontracting gradually transformed into the general contractor. In many contracting mode, the project contractor management pattern (EPC mode) by the majority The owners recognized and welcomed.EPC is English Engineering (Design), Procurement (Zhi purchase), Construction (construction) three English initials, the general contractor to undertake turnkey design - Procurement - Construction of the whole project, the owners will eventually get a complete function, the project can be directly used only. Insert the "key", the normal operation would be the whole project, it is also called the lstk. Because EPC mode general contractor shall be responsible for the whole process of project implementation, the owners will own needs to inform the general contractor, does not intervene in the construction process of the body. So the general contractor in the construction process of the project has since large power, but also bear the highest relative risk. In addition to undertake the construction risk, the general contractor must undertake the project design, procurement, installation, commissioning, trial operation, and later maintenance The risk guard and much more. Since the beginning of the "The Belt and Road, China construction enterprises to go abroad, to undertake a lot of international EPC project. Throughout the project status, is riddled with problems, suffered heavy losses in 2009: overseas EPC general contracting highway project in Poland to give up halfway to the final outcome, the loss of up to 1 billion 800 million only one yuan. China railway construction enterprises, light rail project in 2010 EPC+OM general contracting Mecca, the overall loss of 4 billion 100 million yuan.2014 in November, the Mexico railway high-speed rail project in three days after an emergency withdrawal by owners of.2016 in May, EPC China railway construction general contracting Venezuela railway project completely shut down in ruins. Professionals believe that give up halfway although pity but too wise, if it continues, China railway construction will be the loss of more than 10 billion. The cause of Chinese construction enterprises suffered huge losses are different, but in-depth analysis, guide With the situation of internal control by project management control closely. Based on the domestic and foreign research results of internal control theories, the author's organization construction of the Chinese gold group Inner Mongolia two expansion of EPC general contracting project of a mineral company, the African Garner ESAASE gold project, Vietnam Xi power plant project risk as the practice basis, at the same time the main departments and project department staff interviews, collected a large number of its internal control situation and problems. So this paper has the following characteristics: (1) in the process of analysis of the current international EPC general contracting project internal control problems, within the external environment as the starting point of in-depth analysis of its causes, standing in the angle of the general contractor internal control, analysis of the project implementation process of weak points. (2) is closely associated with the work in practice, put forward the corresponding improvement measures, the use of the whole life cycle project management At the same time, we put forward corresponding control measures at all stages to make it more practical. (3) during the process of explaining problems, we cited a lot of practical work cases to illustrate it, making it more readable.

【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.92;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 劉軍;;EPC總承包企業(yè)如何提升國(guó)際工程建設(shè)市場(chǎng)競(jìng)爭(zhēng)力[J];企業(yè)改革與管理;2016年19期

2 楊艷麗;;海外EPC總承包市場(chǎng)開發(fā)階段降低項(xiàng)目風(fēng)險(xiǎn)措施[J];山西建筑;2016年26期

3 戴海蓉;;淺議國(guó)際EPC項(xiàng)目設(shè)計(jì)管理——以沙特麥加輕軌項(xiàng)目為例[J];四川水力發(fā)電;2016年04期

4 陳明明;;談國(guó)際工程EPC模式中設(shè)計(jì)作用的深化和拓展[J];山西建筑;2016年13期

5 廖輝輝;;風(fēng)險(xiǎn)管理在建筑施工企業(yè)中的運(yùn)用[J];中國(guó)高新技術(shù)企業(yè);2016年07期

6 王繼源;苗捷;王乾;馬沖;;國(guó)際EPC工程項(xiàng)目投標(biāo)報(bào)價(jià)的思考[J];經(jīng)濟(jì)研究導(dǎo)刊;2016年05期

7 翟莎;馮獻(xiàn)強(qiáng);王小琳;藺娜;匙夢(mèng)雪;;國(guó)際EPC工程設(shè)備采購(gòu)管理的研討[J];自動(dòng)化應(yīng)用;2016年01期

8 杜萍;;國(guó)際EPC項(xiàng)目的設(shè)備質(zhì)量管理控制[J];工程經(jīng)濟(jì);2015年12期

9 陳良旭;;層次分析法在工程承包風(fēng)險(xiǎn)管理中的應(yīng)用分析[J];經(jīng)營(yíng)管理者;2015年29期

10 王赫;張衛(wèi)東;;國(guó)際EPC項(xiàng)目設(shè)計(jì)審批的問(wèn)題與對(duì)策[J];國(guó)際經(jīng)濟(jì)合作;2015年09期

相關(guān)會(huì)議論文 前1條

1 鄔海君;;波蘭A2高速公路項(xiàng)目失敗的啟示[A];養(yǎng)護(hù)與管理2015年第11期（總第57期）[C];年

相關(guān)博士學(xué)位論文 前1條

1 樓海軍;國(guó)際EPC水泥工程風(fēng)險(xiǎn)管理研究[D];武漢理工大學(xué);2011年

相關(guān)碩士學(xué)位論文 前3條

1 劉兵;EPC合同模式下的國(guó)際石油工程項(xiàng)目的風(fēng)險(xiǎn)管理研究[D];天津工業(yè)大學(xué);2016年

2 解薇;境外電建EPC項(xiàng)目財(cái)務(wù)風(fēng)險(xiǎn)管理框架研究[D];山東財(cái)經(jīng)大學(xué);2015年

3 鄒清猛;基于工程總承包模式下的項(xiàng)目成本管理體系研究[D];財(cái)政部財(cái)政科學(xué)研究所;2015年

，

本文編號(hào)：1672348