本文關(guān)鍵詞： 建設(shè)項(xiàng)目 內(nèi)部控制 業(yè)務(wù)流程 風(fēng)險(xiǎn)管理　出處：《重慶理工大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：我國(guó)經(jīng)濟(jì)在經(jīng)歷了飛躍式的發(fā)展后,工程項(xiàng)目的投資也如雨后春筍般逐年增長(zhǎng)。然而由于工程項(xiàng)目自身具有投資大、投資工期長(zhǎng)、專業(yè)性強(qiáng)等屬性,投資失敗的案例屢見(jiàn)不鮮。這些失敗的工程項(xiàng)目投資不僅沒(méi)能達(dá)到企業(yè)原定的目標(biāo),還消耗了大量的社會(huì)資源,同時(shí)給社會(huì)上造成了不良影響。經(jīng)諸多學(xué)者的研究發(fā)現(xiàn)這些失敗的工程案例都有一個(gè)共性問(wèn)題,即沒(méi)有建立健全的內(nèi)部控制制度。因此,在工程項(xiàng)目建設(shè)中,全面引入內(nèi)部控制思想,健全工程項(xiàng)目的內(nèi)部控制制度已經(jīng)成為項(xiàng)目建設(shè)單位亟需解決的問(wèn)題之一。本文運(yùn)用案例研究的方法,以XX公司工程建設(shè)項(xiàng)目為具體案例。首先,以內(nèi)部控制理論——《企業(yè)內(nèi)部控制應(yīng)用指引》并結(jié)合風(fēng)險(xiǎn)管理等相關(guān)理論作為理論指引。其次,本文立足于工程項(xiàng)目?jī)?nèi)部控制管理的視角,通過(guò)對(duì)該工程項(xiàng)目的現(xiàn)狀進(jìn)行客觀描述后,診斷出目前項(xiàng)目存在的內(nèi)部控制問(wèn)題,并運(yùn)用內(nèi)部控制五要素探究深層次的原因。最后,結(jié)合XX公司工程項(xiàng)目的實(shí)際情況,在該項(xiàng)目目前存在的內(nèi)部控制制度的基礎(chǔ)上,提出了具體的優(yōu)化方案。在對(duì)XX公司工程建設(shè)項(xiàng)目?jī)?nèi)部控制進(jìn)行優(yōu)化改進(jìn)時(shí),著重考慮對(duì)各個(gè)階段的關(guān)鍵風(fēng)險(xiǎn)點(diǎn)進(jìn)行把控,通過(guò)對(duì)關(guān)鍵控制點(diǎn)的優(yōu)化來(lái)開(kāi)展項(xiàng)目?jī)?nèi)部控制建設(shè)工作,從而制定出行之有效的改進(jìn)措施。具體的優(yōu)化方案如下:(1)改善項(xiàng)目?jī)?nèi)部控制環(huán)境,為控制活動(dòng)方案的實(shí)施創(chuàng)造有利的環(huán)境要素。主要是從兩個(gè)方面進(jìn)行改善,第一是樹(shù)立全員的內(nèi)部控制意識(shí),第二是改善項(xiàng)目組織結(jié)構(gòu)。(2)提高XX公司的風(fēng)險(xiǎn)評(píng)估和應(yīng)對(duì)能力。(3)關(guān)于工程建設(shè)項(xiàng)目控制活動(dòng)的優(yōu)化主要是從立項(xiàng)、準(zhǔn)備、施工、竣工驗(yàn)收四個(gè)階段分別進(jìn)行。對(duì)各個(gè)階段的業(yè)務(wù)流程進(jìn)行改進(jìn),并就其識(shí)別出來(lái)的關(guān)鍵風(fēng)險(xiǎn)點(diǎn)設(shè)置內(nèi)部控制措施。(4)加強(qiáng)工程項(xiàng)目信息溝通交流,主要從項(xiàng)目?jī)?nèi)部和外部?jī)煞矫娲龠M(jìn)信息溝通和交流。(5)加強(qiáng)項(xiàng)目?jī)?nèi)部審計(jì)監(jiān)督,對(duì)該工程建設(shè)項(xiàng)目實(shí)施事前、事中、事后全過(guò)程審計(jì)。本文基于XX公司工程建設(shè)項(xiàng)目具體案進(jìn)行針對(duì)性分析,提出了具體的工程項(xiàng)目?jī)?nèi)部控制優(yōu)化方案。這在一定程度上不僅會(huì)推動(dòng)內(nèi)部控制理論和風(fēng)險(xiǎn)管理理論在工程項(xiàng)目中的具體應(yīng)用,而且在實(shí)際工作中會(huì)為以后同類(lèi)工程的建設(shè)起到了一定的制度借鑒作用。
[Abstract]:After the development of our country's economy, the investment of engineering project has been increasing year by year. However, because the project itself has the attributes of large investment, long investment period, strong specialization, etc. Cases of investment failures are common. These failed projects not only failed to meet the original goals of the enterprise, but also consumed a large number of social resources. At the same time, it has a bad effect on the society. Through many scholars' research, it is found that there is a common problem in these failed engineering cases, that is, there is no sound internal control system. Therefore, in the construction of engineering projects, Introducing the idea of internal control in an all-round way and perfecting the internal control system of engineering projects have become one of the problems that need to be solved by the project construction units. This paper uses the method of case study to take the engineering construction projects of XX Company as concrete cases. Based on the theory of internal control-"the Application Guide of Enterprise Internal Control" and the related theories such as risk management. Secondly, this paper is based on the perspective of internal control management of engineering projects. After an objective description of the present situation of the project, the internal control problems existing in the current project are diagnosed, and the deep reasons are explored by using the five elements of the internal control. Finally, combined with the actual situation of the engineering project in XX Company, On the basis of the existing internal control system of the project, the concrete optimization scheme is put forward. In the optimization and improvement of the internal control of XX company's engineering construction project, the key risk points in each stage are emphatically considered. Through the optimization of key control points to carry out the internal control construction of the project, the effective improvement measures are worked out. The specific optimization scheme is as follows: 1) to improve the internal control environment of the project. To create an enabling environment for the implementation of the programme of control activities. There are two main aspects for improvement. The first is to establish a sense of internal control for the whole staff. The second is to improve the organizational structure of the project. 2) to improve XX Company's risk assessment and coping ability. The optimization of the control activities of the project construction projects is mainly from the aspects of project establishment, preparation and construction. The four stages of completion and acceptance were carried out separately. The business process of each stage was improved, and internal control measures were set up for the key risk points identified by them. Mainly from the internal and external aspects of the project to promote information communication and exchange. (5) strengthening the internal audit supervision of the project, prior to the implementation of the project construction project, After the whole process audit. This article based on XX company engineering construction project specific case to carry on the pertinence analysis, The optimization scheme of internal control in engineering project is put forward, which will not only promote the application of internal control theory and risk management theory in engineering project, but also promote the application of internal control theory and risk management theory in engineering project. And in the actual work will play a role in the construction of similar projects in the future.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.92;F406.7

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