甘肅省水務(wù)投資有限責(zé)任公司水土保持項(xiàng)目資金管理改進(jìn)方案
發(fā)布時(shí)間:2018-05-24 00:02
本文選題:水土保持項(xiàng)目 + 項(xiàng)目資金 ; 參考:《蘭州大學(xué)》2017年碩士論文
【摘要】:進(jìn)入21世紀(jì)以來,水土流失問題已經(jīng)受到了全球范圍的廣泛關(guān)注,中國目前面臨經(jīng)濟(jì)發(fā)展與環(huán)境壓力的雙重矛盾,而甘肅省地處祖國西北部,荒漠廣布,水土流失嚴(yán)重且情況復(fù)雜。雖然國家對(duì)甘肅省水土保持項(xiàng)目投入逐年加大,但由于水土流失治理基數(shù)大,任務(wù)艱巨,仍存在治理投入不足,用于水土流失治理專項(xiàng)資金存在“重投入、輕效益”的現(xiàn)象,項(xiàng)目資金無法發(fā)揮最大效益,地方政府財(cái)力困難,資金監(jiān)管不力等問題。本文從甘肅省水務(wù)投資有限責(zé)任公司(以下簡(jiǎn)稱“水投公司”)水土保持項(xiàng)目資金管理切入,分析水投公司水土保持項(xiàng)目資金管理過程中存在的問題及資金供給、募集渠道,從過去單純依靠政府投資到成立水投公司政企結(jié)合擴(kuò)展資金渠道,重點(diǎn)針對(duì)水土保持項(xiàng)目資金在立項(xiàng)、撥付、使用、審計(jì)、評(píng)估等管理問題進(jìn)行研究,幫助尋求項(xiàng)目資金規(guī)范合理的支出流程,綜合評(píng)估水投公司水土保持治理項(xiàng)目資金的使用效益,就如何提高項(xiàng)目資金使用效率給出可行性建議,對(duì)該公司水土保持項(xiàng)目資金管理的全過程提出改進(jìn)方案,使其更具有科學(xué)性和針對(duì)性。本文綜合運(yùn)用經(jīng)濟(jì)學(xué)、管理學(xué)中財(cái)務(wù)管理和項(xiàng)目管理理論,在世界銀行貸款項(xiàng)目管理的理論研究的基礎(chǔ)上,對(duì)水投公司水土保持項(xiàng)目資金管理現(xiàn)狀、使用的各個(gè)環(huán)節(jié)進(jìn)行分析,同時(shí)借鑒了黃土高原世界銀行水土保持項(xiàng)目資金管理的成功經(jīng)驗(yàn),提出對(duì)水投公司項(xiàng)目資金使用管理過程各個(gè)環(huán)節(jié)中存在的問題和可改進(jìn)的對(duì)策建議,制定水投公司水土保持項(xiàng)目資金管理目標(biāo)和設(shè)立原則,從資金管理流程具體到資金預(yù)算、撥付、使用、審計(jì)、評(píng)估、風(fēng)險(xiǎn)防范各環(huán)節(jié)形成改進(jìn)方案。本文主要?jiǎng)?chuàng)新點(diǎn)從水投公司項(xiàng)目資金管理角度出發(fā),將水土保持項(xiàng)目管理從公益性到營利性目標(biāo)進(jìn)行研究,對(duì)比分析項(xiàng)目管理中政府和企業(yè)的優(yōu)劣性,突破政府管理局限,發(fā)揮企業(yè)優(yōu)勢(shì),最大限度管好用好項(xiàng)目資金。
[Abstract]:Since the beginning of the 21st century, the problem of soil and water loss has attracted worldwide attention. China is now facing a double contradiction between economic development and environmental pressure. Gansu Province is located in the northwestern part of the motherland, and the desert is widespread. Soil erosion is serious and complex. Although the national investment in soil and water conservation projects in Gansu Province has increased year by year, due to the large base of soil and water loss control and the arduous task, there is still insufficient investment in soil and water loss control. Project funds can not play the maximum benefit, local government financial difficulties, fund supervision and other issues. In this paper, from Gansu Water Investment Co., Ltd. (hereinafter referred to as "Water Investment Company") water and soil conservation project fund management, analysis of the water and soil conservation project capital management problems, funds supply, fund-raising channels, In the past, from relying solely on government investment to establishing a water investment company, the government and enterprises combined to expand the funding channels, focusing on water and soil conservation project funds in the establishment, allocation, use, audit, evaluation and other management issues. It helps to find out the reasonable expenditure flow of project funds, comprehensively evaluate the utilization benefit of water and soil conservation project funds, and give some feasible suggestions on how to improve the efficiency of project funds. To improve the whole process of fund management of soil and water conservation project of the company, make it more scientific and targeted. Based on the theories of economics, financial management and project management, and on the basis of the theoretical research of the loan project management of the World Bank, this paper analyzes the present situation of the management of water and soil conservation projects and the various links used in the management of water and soil conservation projects. At the same time, the paper draws lessons from the successful experience of the water and soil conservation project fund management of the World Bank of the Loess Plateau, and puts forward the problems existing in each link of the project fund management process of the Water Investment Corporation and the countermeasures and suggestions that can be improved. The aim and principle of fund management of water and soil conservation project of water and soil investment company are formulated, from the flow of fund management to the fund budget, allocation, use, audit, evaluation and risk prevention, the improvement scheme is formed. The main innovation point of this paper is from the point of view of project fund management of water and soil investment company. The paper studies the project management of soil and water conservation from public welfare to profit, compares and analyzes the advantages and disadvantages of government and enterprises in project management, and breaks through the limitation of government management. Give full play to the advantages of enterprises, to maximize the use of project funds.
【學(xué)位授予單位】:蘭州大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2017
【分類號(hào)】:F832.39;F275
【參考文獻(xiàn)】
相關(guān)期刊論文 前1條
1 陳學(xué)軍;;加強(qiáng)財(cái)政農(nóng)業(yè)專項(xiàng)資金使用管理的思考[J];經(jīng)濟(jì)研究導(dǎo)刊;2008年19期
,本文編號(hào):1926907
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