【摘要】：因我國經(jīng)濟快速粗獷發(fā)展,導致自然環(huán)境不斷惡化,特別是水和空氣資源污染嚴重。近年來,我們的環(huán)保意識逐步增強,國家也密集出臺政策,促使地方政府加大環(huán)保投入,根據(jù)國家環(huán)保部環(huán)境規(guī)劃院、國家信息中心預測,“十二五”和“十三五”期間中國污水處理投入(含治理投資和運行費用)將分別達到10583億元和13922億元。由于地方財政資金有限,可以預見在相當長的時間內(nèi)BOT特許經(jīng)營權方式是地方政府加大環(huán)保投入的主流運作模式,但BOT項目超預算投資時有發(fā)生,甚至發(fā)生腐敗案件,因此如何優(yōu)化污水處理項目的內(nèi)部控制非常必要。廣東省共建成污水處理設施239座,日處理能力達1354萬噸,僅2009年就新建75座(日處理能力263.5萬噸)。本文以廣東省GY公司BOT建設的62個污水處理項目為例,運用COSO內(nèi)部控制框架理論,結合BOT項目主體多元化和契約式組織架構的特點,采用理論與實例相結合的方法,通過了解廣東省GY公司BOT建設的污水處理項目內(nèi)部控制現(xiàn)狀,發(fā)現(xiàn)存在的問題,分析問題形成的原因,提出優(yōu)化該內(nèi)部控制的解決方案,以實例數(shù)據(jù)說明該優(yōu)化方案的實施效果,以及該方案有效施行的保障條件,為今后的BOT方式建設污水處理項目提供參考。
[Abstract]:Due to the rapid and rough development of our economy, the natural environment is deteriorating, especially the pollution of water and air resources. In recent years, our awareness of environmental protection has gradually increased, and the state has also issued intensive policies to urge local governments to increase investment in environmental protection. According to the National Environmental Protection Ministry Environmental Planning Institute and the National Information Center, During the 12th Five-Year Plan period and the 13th Five-Year Plan period, China's sewage treatment investment (including treatment investment and operation cost) will reach 1.0583 trillion yuan and 1.3922 trillion yuan respectively. Due to the limited local financial funds, it can be foreseen that the mode of BOT franchise will be the mainstream operation mode for local governments to increase investment in environmental protection for a long time, but the over-budget investment of BOT projects has occurred from time to time, and even corruption cases have occurred. Therefore, how to optimize the internal control of sewage treatment project is very necessary. A total of 239 sewage treatment facilities have been built in Guangdong Province, with a daily capacity of 13.54 million tons, with 75 new units (2.635 million tons per day) built in 2009 alone. Taking 62 sewage treatment projects constructed by BOT of Guangdong Province GY Company as an example, using the theory of internal control framework of COSO, combined with the characteristics of diversified main body and contractual organization structure of BOT project, the method of combining theory with example is adopted in this paper. Through understanding the status quo of the internal control of the sewage treatment project constructed by BOT of Guangdong GY Company, the existing problems are found, the causes of the problems are analyzed, and the solution to optimize the internal control is put forward. An example is given to illustrate the effect of the optimized scheme and the guarantee conditions for its effective implementation, which provides a reference for the future construction of sewage treatment projects in BOT mode.
【學位授予單位】：蘭州大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：X703;F283

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