YR高速公路建设项目资金管理问题及对策

发布时间：2018-12-06 11:33

【摘要】：近年来,长期滞后的高速公路网成为了严重制约国民经济发展的瓶颈,于是各地都掀起了高速公路建设热潮。高速公路建设具有投资额大、建设周期和投资回收期长等特点。伴随着高速公路建设高潮的出现,高速公路建设项目资金管理过程中出现了一系列问题,如高速公路建设项目融资结构不合理、资金的流失、挪用、截留现象时有发生等。这些问题的出现,严重影响着高速公路建设项目资金运营的效率和效益,制约高速公路建设企业的可持续发展。因此,研究高速公路建设项目资金管理问题,分析这些问题产生的原因,并提出有针对性的对策和建议,对于提高高速公路建设项目资金管理效率和效益,促进高速公路建设企业的可持续发展具有重要的理论和实践意义。本文以YR高速公路建设项目为具体案例,结合资金管理理论、利益相关者理论、不对称信息理论等论述了高速公路建设项目三个阶段(建设项目前期、建设项目期间以及项目竣工决算阶段)存在的主要问题,分析了这些问题产生的原因,并提出了有针对性的对策和建议来不断完善高速公路建设项目的资金管理。文章主要内容如下：第一章为引言部分,主要阐述本文的研究背景与意义、国内外研究现状、研究内容与思路、研究方法以及创新点。第二章研究基础,主要论述资金管理理论、利益相关者理论、不对称信息理论、内部控制理论以及委托代理理论。第三章YR高速公路建设项目资金管理问题及原因分析。首先对“十一五”期间我国高速公路项目建设状况做一简单描述。并分析了目前我国高速公路项目建设资金的特点,即资金需求量大、资金投资期限长、资本负债率和收益率“两高”。其次,结合YR高速公路建设项目实际情况,从建设前期、建设期间以及竣工决算三个阶段提出了其在资金管理中存在的一系列问题,①项目建设前期资金管理问题,如融资结构不合理、资金不到位等；②项目建设期间资金管理问题,如项目建设资金运用不规范、财务人员资金管理风险意识不强等；③项目建设决算阶段资金管理问题,如项目决算结算资金审计和审查不合理、不到位。最后,在以上研究问题的基础上从YR高速公路建设项目内部和外部两个维度分析了YR高速公路建设项目资金管理问题产生的原因。第四章完善YR高速公路建设项目资金管理问题的对策和建议,主要从项目建设前期、项目建设期间以及项目竣工决算三个阶段提出了相应的对策与建议解决高速公路资金管理存在的问题。第五章结论与展望,对全文做一简单阐述,并总结了文章的几个重要结论。通过本文的研究,希望对我国高速公路建设项目资金管理的现状和出现的问题有深入的认识,以便提升高速公路建设项目资金管理水平。
[Abstract]:In recent years, the long lag highway network has become a bottleneck restricting the development of national economy. Expressway construction is characterized by large investment, construction cycle and long payback period. With the emergence of highway construction climax, there are a series of problems in the process of expressway construction project fund management, such as the unreasonable financing structure of expressway construction project, the loss of funds, the diversion of funds, the phenomenon of interception and so on. The emergence of these problems seriously affects the efficiency and benefit of the capital operation of expressway construction projects and restricts the sustainable development of expressway construction enterprises. Therefore, to study the problems of expressway construction project fund management, analyze the causes of these problems, and put forward targeted countermeasures and suggestions to improve the efficiency and efficiency of expressway construction project fund management, It is of great theoretical and practical significance to promote the sustainable development of expressway construction enterprises. Taking the YR expressway construction project as a concrete case, combining with the theory of fund management, stakeholder theory and asymmetric information theory, this paper discusses the three stages of expressway construction project. This paper analyzes the main problems existing during the construction project and the final accounting stage of the project, analyzes the causes of these problems, and puts forward some targeted countermeasures and suggestions to continuously perfect the fund management of the expressway construction project. The main contents of this paper are as follows: the first chapter is the introduction part, mainly describes the research background and significance of this article, the domestic and foreign research status, the research content and the thought, the research method and the innovation point. The second chapter mainly discusses the capital management theory, stakeholder theory, asymmetric information theory, internal control theory and principal-agent theory. The third chapter is about fund management of YR expressway construction project and its cause analysis. First of all, the state of highway project construction during the Eleventh five-year Plan period in China is simply described. The paper also analyzes the characteristics of the construction funds of highway projects in our country at present, that is, the large demand for funds, the long term of capital investment, the ratio of capital liabilities and the "two high returns". Secondly, according to the actual situation of the YR expressway construction project, this paper puts forward a series of problems in the fund management from the three stages of the early construction, the construction period and the final accounting for the completion of the project. If the financing structure is unreasonable, the capital is not in place and so on; (2) the problems of fund management during project construction, such as the non-standard use of project construction funds, the lack of risk consciousness of financial personnel in fund management and so on; (3) the fund management in the project construction final account stage, such as the project final account settlement fund audit and the examination unreasonable, is not in place. Finally, on the basis of the above research problems, this paper analyzes the causes of the fund management problems in the YR expressway construction project from the internal and external dimensions of the YR expressway construction project. The fourth chapter consummates the YR highway construction project fund management question countermeasure and the suggestion, mainly from the project construction Prophase, The corresponding countermeasures and suggestions are put forward to solve the problems existing in the expressway fund management during the construction period and the final accounts of the project completion. In chapter 5, the conclusion and prospect are given, and some important conclusions are summarized. Through the study of this paper, we hope to have a deep understanding of the present situation and problems of the fund management of expressway construction projects in China, in order to improve the level of fund management of highway construction projects.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F542;F285

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