TPCO美国项目内部财务控制研究

发布时间：2018-01-08 02:05

本文关键词：TPCO美国项目内部财务控制研究　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：考虑近年来国内、国际钢铁行业发展形势,为拓宽自身的市场发展空间,响应国家走出去战略,TPCO自2011年开始实施在美国建设50万吨的无缝钢管厂。当前项目已建成并投产一条管加工生产线,正全面铺开其他工序工厂建设。随着项目建设及运营的逐步推进,其内部控制的风险问题也不断暴露出来。如何通过加强管理来保障项目未来建设及运营的稳定性和效益性,成为项目全体参建人员共同思考的问题。本文综合运用了内部控制理论、风险管理理论和项目管理理论等基本理论,从内部控制理论概念及内部控制的产生和发展入手,采取文献研究和案例分析方法,指出美国项目现行的组织结构需要调整;预算、资金、成本管理控制能力需要提高;信息与沟通存在问题、监控审计和风险管理需要加强。通过分析这些问题,进行理论联系实际研究,提出了优化美国项目内部财务控制水平的措施。第一部分简要论述了选题的背景和意义、内部控制概念、论文的研究方法及框架。第二部分主要介绍了内部控制和内部财务控制的理论基础。第三部分论述了美国项目基本情况、内部财务控制现状,进而对美国项目内部财务控制中存在的问题进行了深入分析。第四部分是在前几章的基础上,提出了美国项目内部财务控制优化对策,并提出论文研究的结论。希望通过理论指导和对美国项目案例的实际研究,为当前项目的管理者提供一些实用性建议,帮助美国项目建设、运营的管理更加成功,也可以为引领行业发展提供借鉴。这既是对自己的学习和工作进行的一次系统总结,同时,也提供给同行们一些参考,以期我国企业在海外发展经营取得成功。
[Abstract]:Considering the development situation of domestic and international steel industry in recent years, in order to broaden its own market development space, in response to the national strategy to go out. TPCO has been building 500,000 tons seamless steel pipe plant in the United States since 2011. At present, the project has been completed and put into production a pipe processing line. Other process plant construction is being fully rolled out. With the construction and operation of the project step by step. The risk of internal control is also exposed. How to strengthen the management to ensure the stability and efficiency of the future construction and operation of the project. This paper uses the theory of internal control, the theory of risk management and the theory of project management. Starting from the concept of internal control theory and the emergence and development of internal control, this paper adopts the methods of literature research and case analysis, and points out that the current organizational structure of American projects needs to be adjusted. Budget, capital, cost management and control capabilities need to be improved; There are problems in information and communication, monitoring audit and risk management need to be strengthened. This paper puts forward the measures to optimize the level of internal financial control of American projects. The first part briefly discusses the background and significance of the topic and the concept of internal control. The second part mainly introduces the theoretical basis of internal control and internal financial control. The third part discusses the basic situation of American projects and the current situation of internal financial control. Then, the problems existing in the internal financial control of American projects are deeply analyzed. Part 4th is based on the previous chapters, and puts forward the optimization countermeasures of the internal financial control of American projects. It is hoped that through theoretical guidance and practical study of American project cases, some practical suggestions will be provided for current project managers to help the construction of American projects. The management of the operation is more successful and can also provide reference for the development of the industry. This is not only a systematic summary of their own learning and work, but also provides some reference to their peers. In order to achieve success in overseas development of Chinese enterprises.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.31

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