本文選題：施工企業(yè) + 工程項目��； 參考：《中國科學(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,我國施工企業(yè)處于低水平價格競爭的狀態(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),對工程項目管理部,既有效激勵,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)以項目為中心的特點,通過訪談和問卷等方法調(diào)查分析ZwJ公司內(nèi)控系統(tǒng)存在的問題,借鑒股份制的成功經(jīng)驗,構(gòu)建工程項目模擬股份制內(nèi)控系統(tǒng)。 工程項目模擬股份制內(nèi)控系統(tǒng)是把項目部視作“子公司”,仿照股份制模式對其實施管理控制。公司以品牌、資金、技術(shù)等資源入股,項目部管理人員按在項目部中的不同崗位繳納數(shù)目不等的風(fēng)險抵押金作為各自的“股份”。公司和項目部根據(jù)各自對項目的貢獻(xiàn)來分享項目利潤。項目利潤分為兩部分：目標(biāo)利潤和超額利潤。目標(biāo)利潤是公司經(jīng)營水平的體現(xiàn),與項目部管理水平無關(guān)；超額利潤是項目部管理水平的體現(xiàn),是管理效益。公司獲取項目利潤中的目標(biāo)利潤；項目部獲取項目利潤中的超額利潤。如果項目沒能實現(xiàn)目標(biāo)利潤或發(fā)生虧損,則首先由項目部以風(fēng)險抵押金為限承擔(dān)虧損,然后由公司承擔(dān)剩余虧損。在項目實施過程中,公司通過定期的績效考核對項目進(jìn)行動態(tài)管理,并根據(jù)考核結(jié)果發(fā)放獎金或扣減風(fēng)險抵押金。 作為工程項目內(nèi)部控制的一種新模式,“風(fēng)險可控、控制可行”的模擬股份制內(nèi)控系統(tǒng)取代ZwJ公司工程項目承包制,理順了項目部和公司之間的分工,提高了項目部管理人員的工作積極性,有助于工程項目經(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】：中國科學(xué)院大學(xué)（工程管理與信息技術(shù)學(xué)院）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：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：2095252