国际EPC工程总承包项目内部控制问题研究

发布时间：2018-03-27 16:40

本文选题：内部控制　切入点：风险点　出处：《首都经济贸易大学》2017年硕士论文

【摘要】：随着“一带一路”的持续深化,国内众多建筑企业也相继走出国门,迎来了广阔的国际市场,亚洲的基础建设市场规模预计在万亿以上,国开行计划为此进行8900亿美元的项目资金储备,同时预测未来10年投资会超过8万亿美元。伴随着基础建设的不断推进,与之相匹配的外包服务的需求也会不断增多,合同签订金额会迎来一个较大幅度增长的趋势。2020年,建筑及相关产业的产值预计将超过12.7万亿美元。中国建筑企业综合服务能力的日益增长,在国际工程项目中的角色也由过去的以劳务分包为主逐步转变成为总承包商。在众多承包模式中,工程总承包管理模式(EPC总承包模式)受到广大业主认可和欢迎。EPC是英文Engineering(设计)、Procurement(懫购)、Construction(施工)三个英文首字母组合体,总承包商承担起整个工程项目的设计—采购—施工总承包,业主最终会获得一个功能齐全、可直接使用的工程项目。只需插入“钥匙”,整个项目就会正常的运转,故又称交钥匙总承包。由于EPC模式总承包商要负责工程项目执行的全过程,业主将自己的需求告知总承包商后,在具体的建设过程中并不插手。所以总承包商在项目建设过程中拥有很大的自主权,但相对承担的风险也是最高的。除了承担施工风险外,总承包商还要承担项目设计、物资采购、设备安装、设备调试、试运行、以及后期维护等更多方面的风险。自“一带一路”开始,中国建筑企业走出国门,承接了不少国际EPC工程总承包项目。纵观其项目状况,可谓是问题百出,损失惨重:2009年中海外EPC总承包波兰高速公路项目最终以中途放弃为结局,损失高达18亿元。仅中铁建一家企业,2010年EPC+OM总承包麦加轻轨项目,整体亏损41亿元。2014年11月,墨西哥高铁项目中铁建中标后三天又被业主紧急撤标。2016年5月,中铁建EPC总承包委内瑞拉高铁项目彻底停摆,成为废墟。专业人士认为,中途放弃虽然可惜但也算明智之举,如果继续下去,中铁建的损失将超过百亿。造成中国建筑企业蒙受巨大损失的原因各有不同,但深入分析,导致这些情况的发生与项目内部控制管理失控关系密切。本文以国内外内部控制研究成果为理论基础,以笔者工作单位承建的中国黄金集团内蒙古某矿业公司二期扩建EPC总承包工程、非洲加纳ESAASE金矿工程、越南冒溪火电厂工程为实践基础,同时对主要部门及项目部专业人员的访谈,收集了大量其内部控制的现状和问题。使本文具有以下特点:(1)在分析目前国际EPC总承包工程中内部控制问题的过程中,以内外部环境为切入点深入分析其成因,站在总承包商的角度,分析项目执行过程中存在的内部控制薄弱点。(2)与实务工作联系紧密,在提出相应的改善措施时,运用全寿命周期的项目管理方法步骤,在各个阶段的提出相应的控制措施,使其更具实务操作性。(3)阐述问题过程中,引用了大量实务工作的相关案例进行说明,使其更具备可读性。
[Abstract]:With the "The Belt and Road" continued to deepen, many domestic construction enterprises have to go abroad, ushered in a broader international market, it is expected that the Asian infrastructure market size in trillion or more, CDB plans to make a $890 billion project fund reserves, and forecast the next 10 years will invest more than $8 trillion. With the basic construction continue to advance, to match the outsourcing demand will continue to increase, the contract amount will usher in a significant growth trend in.2020, construction and related industry output is expected to exceed $12 trillion and 700 billion. Increasing the comprehensive service ability China construction enterprise, in international project role from the past to the labor subcontracting gradually transformed into the general contractor. In many contracting mode, the project contractor management pattern (EPC mode) by the majority The owners recognized and welcomed.EPC is English Engineering (Design), Procurement (Zhi purchase), Construction (construction) three English initials, the general contractor to undertake turnkey design - Procurement - Construction of the whole project, the owners will eventually get a complete function, the project can be directly used only. Insert the "key", the normal operation would be the whole project, it is also called the lstk. Because EPC mode general contractor shall be responsible for the whole process of project implementation, the owners will own needs to inform the general contractor, does not intervene in the construction process of the body. So the general contractor in the construction process of the project has since large power, but also bear the highest relative risk. In addition to undertake the construction risk, the general contractor must undertake the project design, procurement, installation, commissioning, trial operation, and later maintenance The risk guard and much more. Since the beginning of the "The Belt and Road, China construction enterprises to go abroad, to undertake a lot of international EPC project. Throughout the project status, is riddled with problems, suffered heavy losses in 2009: overseas EPC general contracting highway project in Poland to give up halfway to the final outcome, the loss of up to 1 billion 800 million only one yuan. China railway construction enterprises, light rail project in 2010 EPC+OM general contracting Mecca, the overall loss of 4 billion 100 million yuan.2014 in November, the Mexico railway high-speed rail project in three days after an emergency withdrawal by owners of.2016 in May, EPC China railway construction general contracting Venezuela railway project completely shut down in ruins. Professionals believe that give up halfway although pity but too wise, if it continues, China railway construction will be the loss of more than 10 billion. The cause of Chinese construction enterprises suffered huge losses are different, but in-depth analysis, guide With the situation of internal control by project management control closely. Based on the domestic and foreign research results of internal control theories, the author's organization construction of the Chinese gold group Inner Mongolia two expansion of EPC general contracting project of a mineral company, the African Garner ESAASE gold project, Vietnam Xi power plant project risk as the practice basis, at the same time the main departments and project department staff interviews, collected a large number of its internal control situation and problems. So this paper has the following characteristics: (1) in the process of analysis of the current international EPC general contracting project internal control problems, within the external environment as the starting point of in-depth analysis of its causes, standing in the angle of the general contractor internal control, analysis of the project implementation process of weak points. (2) is closely associated with the work in practice, put forward the corresponding improvement measures, the use of the whole life cycle project management At the same time, we put forward corresponding control measures at all stages to make it more practical. (3) during the process of explaining problems, we cited a lot of practical work cases to illustrate it, making it more readable.

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

【参考文献】