ZWJ公司工程项目内控系统重构的研究

发布时间：2018-07-04 07:11

本文选题：施工企业 + 工程项目　；参考：《中国科学院大学（工程管理与信息技术学院）》2014年硕士论文

【摘要】：当前,我国施工企业处于低水平价格竞争的状态,施工企业的毛利率较低,这客观上要求施工企业研究建立健全内部控制系统,对工程项目管理部,既有效激励,又高效监控,以期提高经济效益。本文在认真梳理国内外内部控制研究成果的基础上,基于施工企业以项目为中心的特点,通过访谈和问卷等方法调查分析ZwJ公司内控系统存在的问题,借鉴股份制的成功经验,构建工程项目模拟股份制内控系统。工程项目模拟股份制内控系统是把项目部视作“子公司”,仿照股份制模式对其实施管理控制。公司以品牌、资金、技术等资源入股,项目部管理人员按在项目部中的不同岗位缴纳数目不等的风险抵押金作为各自的“股份”。公司和项目部根据各自对项目的贡献来分享项目利润。项目利润分为两部分：目标利润和超额利润。目标利润是公司经营水平的体现,与项目部管理水平无关；超额利润是项目部管理水平的体现,是管理效益。公司获取项目利润中的目标利润；项目部获取项目利润中的超额利润。如果项目没能实现目标利润或发生亏损,则首先由项目部以风险抵押金为限承担亏损,然后由公司承担剩余亏损。在项目实施过程中,公司通过定期的绩效考核对项目进行动态管理,并根据考核结果发放奖金或扣减风险抵押金。作为工程项目内部控制的一种新模式,“风险可控、控制可行”的模拟股份制内控系统取代ZwJ公司工程项目承包制,理顺了项目部和公司之间的分工,提高了项目部管理人员的工作积极性,有助于工程项目经济效益的提高。
[Abstract]:At present, the construction enterprises in our country are in the state of low level price competition, and the gross profit rate of the construction enterprises is relatively low, which objectively requires the construction enterprises to study and establish a sound internal control system. In order to improve economic efficiency. Based on the research results of internal control at home and abroad, based on the project-oriented characteristics of construction enterprises, through interviews and questionnaires, this paper investigates and analyzes the problems existing in the internal control system of ZwJ Company, and draws lessons from the successful experience of the joint-stock system. Construction of project simulation stock system internal control system. The project simulation internal control system regards the project department as a "subsidiary company", which is managed and controlled by the joint-stock system. The company shares in brand, capital, technology and other resources, and the project management personnel pay different amounts of risk mortgage as their respective "shares" according to different positions in the project department. The company and the project department share the project profits according to their contribution to the project. Project profit is divided into two parts: target profit and excess profit. The target profit is the embodiment of the management level of the company, which has nothing to do with the management level of the project department, while the excess profit is the embodiment of the management level of the project department and the management benefit. The company obtains the target profit from the project profit; the project department obtains the excess profit from the project profit. If the project fails to meet the target profit or incur losses, the project department will first take the risk mortgage as the limit for the loss, and then the company will bear the remaining losses. During the implementation of the project, the company manages the project dynamically through regular performance appraisal, and pays out bonus or deduction of risk mortgage according to the result of evaluation. As a new mode of internal control of engineering projects, the simulated joint-stock internal control system, which is "risk controllable and feasible", replaces the project contract system of ZwJ Company, and straightens out the division of labor between the project department and the company. It improves the work enthusiasm of the project management personnel and helps to improve the economic benefit of the project.
【学位授予单位】：中国科学院大学（工程管理与信息技术学院）
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.7

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