麦加轻轨项目内部控制问题研究

发布时间：2018-03-21 14:57

本文选题：中国铁建　切入点：麦加轻轨　出处：《西南交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着世界经济全球化和中国经济的飞速发展,在国家“走出去”发展战略的指导下,越来越多的中国工程建筑企业走出国门,承揽了一系列国际工程项目,虽然有一些项目盈利,但亏损项目同样不少。亏损的原因很多,但根本问题在于中国企业对海外工程项目风险意识和内部控制能力严重不足。如何提高风险意识和项目内控能力,成为制约我国工程建筑企业效益的重大难题。本文运用典型案例分析研究的方法,根据内部控制相关理论,结合自身在沙特麦加市轻轨项目工作的亲身体验,对沙特麦加市轻轨项目进行了案例分析研究。首先,回顾了内部控制理论的起源和发展历程,阐述了内部控制理论的主要内容及本文研究的目的和重要意义。其次,以这些理论为依据,结合亲身参加麦加轻轨项目所掌握的相关资料、数据和工作体验,以内部控制的要素为切入点,分别从工程项目的工程立项、工程设计、工程招标和工程建设四个方面对沙特麦加市轻轨项目进行了介绍,找出麦加轻轨项目内控中各环节存在的问题及原因,诸如作为国际项目但公司上下仍然受国内固有管理模式影响对内控流程不重视,对麦加轻轨项目既急功近利又盲目乐观、未充分考察论证就匆匆编制项目建议书和可行性报告且评审走形式,未掌握清楚业主要求、未深入考察盲目照搬国内设计造成概预算严重低估、对国际合同规则了解不够掉进“合同陷阱”、施工管控不力等等。最后,根据存在的这些问题分析,结合内控理论提出了针对性的解决措施,强调重在公司全员转变固有思维模式、培养国际化管理理念,完善项目建议书和可行性报告编制机制,强化设计环节管理,提高合同管控能力,提高施工阶段管控能力等。我国工程建筑企业只有认识到自身的不足,高度重视内控管理,认真吸取麦加轻轨项目失败教训,以科学务实的态度融入国际工程市场的大环境中,才能站稳脚跟、稳步发
[Abstract]:With the rapid development of the globalization of the world economy and China economy, in the national development strategy of "going out" under the guidance of enterprise Chinese construction more and more out of the country, undertook a series of international engineering projects, although there are some items of profit, but also many losses. Many of the reasons, but the fundamental problem is that China enterprise the overseas project risk consciousness and internal control ability inadequate. How to improve the risk awareness and project internal control ability, has become a major problem of restricting the efficiency of construction enterprises in our country. This paper uses the typical case analysis research method, according to the theory of internal control, combined with its own light rail in Saudi Arabia in Makkah, project work experience, to the light rail city project to Mecca in Saudi Arabia to conduct a case study. First, review the origin and development of internal control theory, and expounds the internal The main contents and the research of the control theory of the purpose and significance. Secondly, based on these theories, combined with relevant information personally participate in the Mecca light rail project master data, and work experience, the internal control elements as a starting point, respectively, from the project, the project engineering design, four aspects of engineering the bidding and construction of light rail project to Mecca in Saudi Arabia were introduced, to find the problems and causes of internal control in each link of Mecca light rail project, such as the international project but company still by domestic inherent mode does not pay attention to the internal control process, for both quick and Mecca light rail project blindly optimistic, not fully examine the argument in the preparation of project proposals and feasibility report and review formality, not to grasp clearly the requirements of owners, not blindly copy the in-depth study of domestic design a budget Seriously underestimated, understand the rules of international contract not to fall into the "contract trap", the construction management and so on. Finally, according to the analysis of these problems, combined with the internal control theory and put forward corresponding solutions, emphasis on staff change the inherent mode of thinking, cultivate the internationalization management idea, perfect the project proposal and feasibility report mechanism. Strengthening design process management, improve the ability to control the contract, improve the ability to control the construction stage. China's construction enterprises only aware of their shortcomings, attaches great importance to internal management, earnestly draw lessons to Mecca light rail project, scientific and pragmatic attitude into the international engineering market environment, in order to gain a firm foothold, steady development

【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.92

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