甘肃省水务投资有限责任公司水土保持项目资金管理改进方案

发布时间：2018-05-24 00:02

本文选题：水土保持项目 + 项目资金　；参考：《兰州大学》2017年硕士论文

【摘要】：进入21世纪以来,水土流失问题已经受到了全球范围的广泛关注,中国目前面临经济发展与环境压力的双重矛盾,而甘肃省地处祖国西北部,荒漠广布,水土流失严重且情况复杂。虽然国家对甘肃省水土保持项目投入逐年加大,但由于水土流失治理基数大,任务艰巨,仍存在治理投入不足,用于水土流失治理专项资金存在“重投入、轻效益”的现象,项目资金无法发挥最大效益,地方政府财力困难,资金监管不力等问题。本文从甘肃省水务投资有限责任公司(以下简称“水投公司”)水土保持项目资金管理切入,分析水投公司水土保持项目资金管理过程中存在的问题及资金供给、募集渠道,从过去单纯依靠政府投资到成立水投公司政企结合扩展资金渠道,重点针对水土保持项目资金在立项、拨付、使用、审计、评估等管理问题进行研究,帮助寻求项目资金规范合理的支出流程,综合评估水投公司水土保持治理项目资金的使用效益,就如何提高项目资金使用效率给出可行性建议,对该公司水土保持项目资金管理的全过程提出改进方案,使其更具有科学性和针对性。本文综合运用经济学、管理学中财务管理和项目管理理论,在世界银行贷款项目管理的理论研究的基础上,对水投公司水土保持项目资金管理现状、使用的各个环节进行分析,同时借鉴了黄土高原世界银行水土保持项目资金管理的成功经验,提出对水投公司项目资金使用管理过程各个环节中存在的问题和可改进的对策建议,制定水投公司水土保持项目资金管理目标和设立原则,从资金管理流程具体到资金预算、拨付、使用、审计、评估、风险防范各环节形成改进方案。本文主要创新点从水投公司项目资金管理角度出发,将水土保持项目管理从公益性到营利性目标进行研究,对比分析项目管理中政府和企业的优劣性,突破政府管理局限,发挥企业优势,最大限度管好用好项目资金。
[Abstract]:Since the beginning of the 21st century, the problem of soil and water loss has attracted worldwide attention. China is now facing a double contradiction between economic development and environmental pressure. Gansu Province is located in the northwestern part of the motherland, and the desert is widespread. Soil erosion is serious and complex. Although the national investment in soil and water conservation projects in Gansu Province has increased year by year, due to the large base of soil and water loss control and the arduous task, there is still insufficient investment in soil and water loss control. Project funds can not play the maximum benefit, local government financial difficulties, fund supervision and other issues. In this paper, from Gansu Water Investment Co., Ltd. (hereinafter referred to as "Water Investment Company") water and soil conservation project fund management, analysis of the water and soil conservation project capital management problems, funds supply, fund-raising channels, In the past, from relying solely on government investment to establishing a water investment company, the government and enterprises combined to expand the funding channels, focusing on water and soil conservation project funds in the establishment, allocation, use, audit, evaluation and other management issues. It helps to find out the reasonable expenditure flow of project funds, comprehensively evaluate the utilization benefit of water and soil conservation project funds, and give some feasible suggestions on how to improve the efficiency of project funds. To improve the whole process of fund management of soil and water conservation project of the company, make it more scientific and targeted. Based on the theories of economics, financial management and project management, and on the basis of the theoretical research of the loan project management of the World Bank, this paper analyzes the present situation of the management of water and soil conservation projects and the various links used in the management of water and soil conservation projects. At the same time, the paper draws lessons from the successful experience of the water and soil conservation project fund management of the World Bank of the Loess Plateau, and puts forward the problems existing in each link of the project fund management process of the Water Investment Corporation and the countermeasures and suggestions that can be improved. The aim and principle of fund management of water and soil conservation project of water and soil investment company are formulated, from the flow of fund management to the fund budget, allocation, use, audit, evaluation and risk prevention, the improvement scheme is formed. The main innovation point of this paper is from the point of view of project fund management of water and soil investment company. The paper studies the project management of soil and water conservation from public welfare to profit, compares and analyzes the advantages and disadvantages of government and enterprises in project management, and breaks through the limitation of government management. Give full play to the advantages of enterprises, to maximize the use of project funds.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39;F275

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