【摘要】：正近年來(lái),在國(guó)際金融危機(jī)的影響下,國(guó)際經(jīng)濟(jì)形勢(shì)持續(xù)低迷,國(guó)際工程項(xiàng)目必須轉(zhuǎn)型升級(jí)以適應(yīng)國(guó)際承包工程競(jìng)爭(zhēng)日趨激烈的形勢(shì)。一方面國(guó)際工程項(xiàng)目越來(lái)越趨向于大型化和復(fù)雜化,另一方面,EPC總承包模式廣泛運(yùn)用于工程項(xiàng)目中,相較于傳統(tǒng)的承包模式,承包企業(yè)的風(fēng)險(xiǎn)大大提高。在此背景下,如何更好地進(jìn)行風(fēng)險(xiǎn)管理成為企業(yè)的制勝法寶,而內(nèi)部審計(jì)作為公司治理的重要組成部分,對(duì)企業(yè)風(fēng)險(xiǎn)的防范和控制發(fā)揮著重要作用。一、境外EPC總承包模式及其風(fēng)險(xiǎn)境外EPC總承包模式是我國(guó)企業(yè)以贏利為目的,自行在境外參與工程項(xiàng)目的承包建設(shè),承擔(dān)項(xiàng)目的設(shè)計(jì)、采購(gòu)和施工的全過(guò)程。業(yè)主只
[Abstract]:In recent years, under the influence of the international financial crisis, the international economic situation continues to be depressed, international engineering projects must be transformed and upgraded to adapt to the increasingly fierce competition in international contracting projects. On the one hand, international engineering projects tend to be more and more large-scale and complex, on the other hand, EPC general contracting model is widely used in engineering projects, compared with the traditional contracting mode, the risk of contracting enterprises is greatly increased. In this context, how to better carry out risk management has become the magic weapon of enterprise success, and internal audit, as an important part of corporate governance, plays an important role in the prevention and control of enterprise risk. First, the overseas EPC general contracting mode and its risk overseas EPC general contracting mode is the whole process in which Chinese enterprises participate in the contracting construction of engineering projects and undertake the design, procurement and construction of the project for the purpose of profit. Owner only
【作者單位】： 福州大學(xué)經(jīng)濟(jì)與管理學(xué)院;
【分類號(hào)】：F239.45
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本文編號(hào)：2515870