XX公司工程建设项目内部控制优化研究

发布时间：2018-02-05 05:50

本文关键词： 建设项目内部控制业务流程风险管理　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国经济在经历了飞跃式的发展后,工程项目的投资也如雨后春笋般逐年增长。然而由于工程项目自身具有投资大、投资工期长、专业性强等属性,投资失败的案例屡见不鲜。这些失败的工程项目投资不仅没能达到企业原定的目标,还消耗了大量的社会资源,同时给社会上造成了不良影响。经诸多学者的研究发现这些失败的工程案例都有一个共性问题,即没有建立健全的内部控制制度。因此,在工程项目建设中,全面引入内部控制思想,健全工程项目的内部控制制度已经成为项目建设单位亟需解决的问题之一。本文运用案例研究的方法,以XX公司工程建设项目为具体案例。首先,以内部控制理论——《企业内部控制应用指引》并结合风险管理等相关理论作为理论指引。其次,本文立足于工程项目内部控制管理的视角,通过对该工程项目的现状进行客观描述后,诊断出目前项目存在的内部控制问题,并运用内部控制五要素探究深层次的原因。最后,结合XX公司工程项目的实际情况,在该项目目前存在的内部控制制度的基础上,提出了具体的优化方案。在对XX公司工程建设项目内部控制进行优化改进时,着重考虑对各个阶段的关键风险点进行把控,通过对关键控制点的优化来开展项目内部控制建设工作,从而制定出行之有效的改进措施。具体的优化方案如下:(1)改善项目内部控制环境,为控制活动方案的实施创造有利的环境要素。主要是从两个方面进行改善,第一是树立全员的内部控制意识,第二是改善项目组织结构。(2)提高XX公司的风险评估和应对能力。(3)关于工程建设项目控制活动的优化主要是从立项、准备、施工、竣工验收四个阶段分别进行。对各个阶段的业务流程进行改进,并就其识别出来的关键风险点设置内部控制措施。(4)加强工程项目信息沟通交流,主要从项目内部和外部两方面促进信息沟通和交流。(5)加强项目内部审计监督,对该工程建设项目实施事前、事中、事后全过程审计。本文基于XX公司工程建设项目具体案进行针对性分析,提出了具体的工程项目内部控制优化方案。这在一定程度上不仅会推动内部控制理论和风险管理理论在工程项目中的具体应用,而且在实际工作中会为以后同类工程的建设起到了一定的制度借鉴作用。
[Abstract]:After the development of our country's economy, the investment of engineering project has been increasing year by year. However, because the project itself has the attributes of large investment, long investment period, strong specialization, etc. Cases of investment failures are common. These failed projects not only failed to meet the original goals of the enterprise, but also consumed a large number of social resources. At the same time, it has a bad effect on the society. Through many scholars' research, it is found that there is a common problem in these failed engineering cases, that is, there is no sound internal control system. Therefore, in the construction of engineering projects, Introducing the idea of internal control in an all-round way and perfecting the internal control system of engineering projects have become one of the problems that need to be solved by the project construction units. This paper uses the method of case study to take the engineering construction projects of XX Company as concrete cases. Based on the theory of internal control-"the Application Guide of Enterprise Internal Control" and the related theories such as risk management. Secondly, this paper is based on the perspective of internal control management of engineering projects. After an objective description of the present situation of the project, the internal control problems existing in the current project are diagnosed, and the deep reasons are explored by using the five elements of the internal control. Finally, combined with the actual situation of the engineering project in XX Company, On the basis of the existing internal control system of the project, the concrete optimization scheme is put forward. In the optimization and improvement of the internal control of XX company's engineering construction project, the key risk points in each stage are emphatically considered. Through the optimization of key control points to carry out the internal control construction of the project, the effective improvement measures are worked out. The specific optimization scheme is as follows: 1) to improve the internal control environment of the project. To create an enabling environment for the implementation of the programme of control activities. There are two main aspects for improvement. The first is to establish a sense of internal control for the whole staff. The second is to improve the organizational structure of the project. 2) to improve XX Company's risk assessment and coping ability. The optimization of the control activities of the project construction projects is mainly from the aspects of project establishment, preparation and construction. The four stages of completion and acceptance were carried out separately. The business process of each stage was improved, and internal control measures were set up for the key risk points identified by them. Mainly from the internal and external aspects of the project to promote information communication and exchange. (5) strengthening the internal audit supervision of the project, prior to the implementation of the project construction project, After the whole process audit. This article based on XX company engineering construction project specific case to carry on the pertinence analysis, The optimization scheme of internal control in engineering project is put forward, which will not only promote the application of internal control theory and risk management theory in engineering project, but also promote the application of internal control theory and risk management theory in engineering project. And in the actual work will play a role in the construction of similar projects in the future.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

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