本文選題：內部控制　切入點：風險點　出處：《首都經(jīng)濟貿易大學》2017年碩士論文

【摘要】：隨著“一帶一路”的持續(xù)深化,國內眾多建筑企業(yè)也相繼走出國門,迎來了廣闊的國際市場,亞洲的基礎建設市場規(guī)模預計在萬億以上,國開行計劃為此進行8900億美元的項目資金儲備,同時預測未來10年投資會超過8萬億美元。伴隨著基礎建設的不斷推進,與之相匹配的外包服務的需求也會不斷增多,合同簽訂金額會迎來一個較大幅度增長的趨勢。2020年,建筑及相關產(chǎn)業(yè)的產(chǎn)值預計將超過12.7萬億美元。中國建筑企業(yè)綜合服務能力的日益增長,在國際工程項目中的角色也由過去的以勞務分包為主逐步轉變成為總承包商。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)主認可和歡迎。EPC是英文Engineering(設計)、Procurement(懫購)、Construction(施工)三個英文首字母組合體,總承包商承擔起整個工程項目的設計—采購—施工總承包,業(yè)主最終會獲得一個功能齊全、可直接使用的工程項目。只需插入“鑰匙”,整個項目就會正常的運轉,故又稱交鑰匙總承包。由于EPC模式總承包商要負責工程項目執(zhí)行的全過程,業(yè)主將自己的需求告知總承包商后,在具體的建設過程中并不插手。所以總承包商在項目建設過程中擁有很大的自主權,但相對承擔的風險也是最高的。除了承擔施工風險外,總承包商還要承擔項目設計、物資采購、設備安裝、設備調試、試運行、以及后期維護等更多方面的風險。自“一帶一路”開始,中國建筑企業(yè)走出國門,承接了不少國際EPC工程總承包項目�？v觀其項目狀況,可謂是問題百出,損失慘重:2009年中海外EPC總承包波蘭高速公路項目最終以中途放棄為結局,損失高達18億元。僅中鐵建一家企業(yè),2010年EPC+OM總承包麥加輕軌項目,整體虧損41億元。2014年11月,墨西哥高鐵項目中鐵建中標后三天又被業(yè)主緊急撤標。2016年5月,中鐵建EPC總承包委內瑞拉高鐵項目徹底停擺,成為廢墟。專業(yè)人士認為,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百億。造成中國建筑企業(yè)蒙受巨大損失的原因各有不同,但深入分析,導致這些情況的發(fā)生與項目內部控制管理失控關系密切。本文以國內外內部控制研究成果為理論基礎,以筆者工作單位承建的中國黃金集團內蒙古某礦業(yè)公司二期擴建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踐基礎,同時對主要部門及項目部專業(yè)人員的訪談,收集了大量其內部控制的現(xiàn)狀和問題。使本文具有以下特點:(1)在分析目前國際EPC總承包工程中內部控制問題的過程中,以內外部環(huán)境為切入點深入分析其成因,站在總承包商的角度,分析項目執(zhí)行過程中存在的內部控制薄弱點。(2)與實務工作聯(lián)系緊密,在提出相應的改善措施時,運用全壽命周期的項目管理方法步驟,在各個階段的提出相應的控制措施,使其更具實務操作性。(3)闡述問題過程中,引用了大量實務工作的相關案例進行說明,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.

【學位授予單位】：首都經(jīng)濟貿易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.92;F406.7

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