境外EPC项目风险导向内部审计
发布时间：2019-07-18 11:39
【摘要】：正近年来,在国际金融危机的影响下,国际经济形势持续低迷,国际工程项目必须转型升级以适应国际承包工程竞争日趋激烈的形势。一方面国际工程项目越来越趋向于大型化和复杂化,另一方面,EPC总承包模式广泛运用于工程项目中,相较于传统的承包模式,承包企业的风险大大提高。在此背景下,如何更好地进行风险管理成为企业的制胜法宝,而内部审计作为公司治理的重要组成部分,对企业风险的防范和控制发挥着重要作用。一、境外EPC总承包模式及其风险境外EPC总承包模式是我国企业以赢利为目的,自行在境外参与工程项目的承包建设,承担项目的设计、采购和施工的全过程。业主只
[Abstract]:In recent years, under the influence of the international financial crisis, the international economic situation continues to be depressed, international engineering projects must be transformed and upgraded to adapt to the increasingly fierce competition in international contracting projects. On the one hand, international engineering projects tend to be more and more large-scale and complex, on the other hand, EPC general contracting model is widely used in engineering projects, compared with the traditional contracting mode, the risk of contracting enterprises is greatly increased. In this context, how to better carry out risk management has become the magic weapon of enterprise success, and internal audit, as an important part of corporate governance, plays an important role in the prevention and control of enterprise risk. First, the overseas EPC general contracting mode and its risk overseas EPC general contracting mode is the whole process in which Chinese enterprises participate in the contracting construction of engineering projects and undertake the design, procurement and construction of the project for the purpose of profit. Owner only
【作者单位】： 福州大学经济与管理学院;
【分类号】：F239.45
，
本文编号：2515870
[Abstract]:In recent years, under the influence of the international financial crisis, the international economic situation continues to be depressed, international engineering projects must be transformed and upgraded to adapt to the increasingly fierce competition in international contracting projects. On the one hand, international engineering projects tend to be more and more large-scale and complex, on the other hand, EPC general contracting model is widely used in engineering projects, compared with the traditional contracting mode, the risk of contracting enterprises is greatly increased. In this context, how to better carry out risk management has become the magic weapon of enterprise success, and internal audit, as an important part of corporate governance, plays an important role in the prevention and control of enterprise risk. First, the overseas EPC general contracting mode and its risk overseas EPC general contracting mode is the whole process in which Chinese enterprises participate in the contracting construction of engineering projects and undertake the design, procurement and construction of the project for the purpose of profit. Owner only
【作者单位】： 福州大学经济与管理学院;
【分类号】：F239.45
，
本文编号：2515870
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