本文選題：施工企業(yè) + 工程項(xiàng)目�。� 參考：《中國(guó)科學(xué)院大學(xué)（工程管理與信息技術(shù)學(xué)院）》2014年碩士論文

【摘要】：當(dāng)前,我國(guó)施工企業(yè)處于低水平價(jià)格競(jìng)爭(zhēng)的狀態(tài),施工企業(yè)的毛利率較低,這客觀上要求施工企業(yè)研究建立健全內(nèi)部控制系統(tǒng),對(duì)工程項(xiàng)目管理部,既有效激勵(lì),又高效監(jiān)控,以期提高經(jīng)濟(jì)效益。 本文在認(rèn)真梳理國(guó)內(nèi)外內(nèi)部控制研究成果的基礎(chǔ)上,基于施工企業(yè)以項(xiàng)目為中心的特點(diǎn),通過(guò)訪談和問(wèn)卷等方法調(diào)查分析ZwJ公司內(nèi)控系統(tǒng)存在的問(wèn)題,借鑒股份制的成功經(jīng)驗(yàn),構(gòu)建工程項(xiàng)目模擬股份制內(nèi)控系統(tǒng)。 工程項(xiàng)目模擬股份制內(nèi)控系統(tǒng)是把項(xiàng)目部視作“子公司”,仿照股份制模式對(duì)其實(shí)施管理控制。公司以品牌、資金、技術(shù)等資源入股,項(xiàng)目部管理人員按在項(xiàng)目部中的不同崗位繳納數(shù)目不等的風(fēng)險(xiǎn)抵押金作為各自的“股份”。公司和項(xiàng)目部根據(jù)各自對(duì)項(xiàng)目的貢獻(xiàn)來(lái)分享項(xiàng)目利潤(rùn)。項(xiàng)目利潤(rùn)分為兩部分：目標(biāo)利潤(rùn)和超額利潤(rùn)。目標(biāo)利潤(rùn)是公司經(jīng)營(yíng)水平的體現(xiàn),與項(xiàng)目部管理水平無(wú)關(guān)；超額利潤(rùn)是項(xiàng)目部管理水平的體現(xiàn),是管理效益。公司獲取項(xiàng)目利潤(rùn)中的目標(biāo)利潤(rùn)；項(xiàng)目部獲取項(xiàng)目利潤(rùn)中的超額利潤(rùn)。如果項(xiàng)目沒(méi)能實(shí)現(xiàn)目標(biāo)利潤(rùn)或發(fā)生虧損,則首先由項(xiàng)目部以風(fēng)險(xiǎn)抵押金為限承擔(dān)虧損,然后由公司承擔(dān)剩余虧損。在項(xiàng)目實(shí)施過(guò)程中,公司通過(guò)定期的績(jī)效考核對(duì)項(xiàng)目進(jìn)行動(dòng)態(tài)管理,并根據(jù)考核結(jié)果發(fā)放獎(jiǎng)金或扣減風(fēng)險(xiǎn)抵押金。 作為工程項(xiàng)目?jī)?nèi)部控制的一種新模式,“風(fēng)險(xiǎn)可控、控制可行”的模擬股份制內(nèi)控系統(tǒng)取代ZwJ公司工程項(xiàng)目承包制,理順了項(xiàng)目部和公司之間的分工,提高了項(xiàng)目部管理人員的工作積極性,有助于工程項(xiàng)目經(jīng)濟(jì)效益的提高。
[Abstract]:At present, the construction enterprises in our country are in the state of low level price competition, and the gross profit rate of the construction enterprises is relatively low, which objectively requires the construction enterprises to study and establish a sound internal control system. In order to improve economic efficiency. Based on the research results of internal control at home and abroad, based on the project-oriented characteristics of construction enterprises, through interviews and questionnaires, this paper investigates and analyzes the problems existing in the internal control system of ZwJ Company, and draws lessons from the successful experience of the joint-stock system. Construction of project simulation stock system internal control system. The project simulation internal control system regards the project department as a "subsidiary company", which is managed and controlled by the joint-stock system. The company shares in brand, capital, technology and other resources, and the project management personnel pay different amounts of risk mortgage as their respective "shares" according to different positions in the project department. The company and the project department share the project profits according to their contribution to the project. Project profit is divided into two parts: target profit and excess profit. The target profit is the embodiment of the management level of the company, which has nothing to do with the management level of the project department, while the excess profit is the embodiment of the management level of the project department and the management benefit. The company obtains the target profit from the project profit; the project department obtains the excess profit from the project profit. If the project fails to meet the target profit or incur losses, the project department will first take the risk mortgage as the limit for the loss, and then the company will bear the remaining losses. During the implementation of the project, the company manages the project dynamically through regular performance appraisal, and pays out bonus or deduction of risk mortgage according to the result of evaluation. As a new mode of internal control of engineering projects, the simulated joint-stock internal control system, which is "risk controllable and feasible", replaces the project contract system of ZwJ Company, and straightens out the division of labor between the project department and the company. It improves the work enthusiasm of the project management personnel and helps to improve the economic benefit of the project.
【學(xué)位授予單位】：中國(guó)科學(xué)院大學(xué)（工程管理與信息技術(shù)學(xué)院）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.92;F406.7

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相關(guān)期刊論文 前1條

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本文編號(hào)：2095252