广东省污水处理BOT项目内部控制体系优化的研究
发布时间：2018-11-26 17:06
【摘要】：因我国经济快速粗犷发展,导致自然环境不断恶化,特别是水和空气资源污染严重。近年来,我们的环保意识逐步增强,国家也密集出台政策,促使地方政府加大环保投入,根据国家环保部环境规划院、国家信息中心预测,“十二五”和“十三五”期间中国污水处理投入(含治理投资和运行费用)将分别达到10583亿元和13922亿元。由于地方财政资金有限,可以预见在相当长的时间内BOT特许经营权方式是地方政府加大环保投入的主流运作模式,但BOT项目超预算投资时有发生,甚至发生腐败案件,因此如何优化污水处理项目的内部控制非常必要。广东省共建成污水处理设施239座,日处理能力达1354万吨,仅2009年就新建75座(日处理能力263.5万吨)。本文以广东省GY公司BOT建设的62个污水处理项目为例,运用COSO内部控制框架理论,结合BOT项目主体多元化和契约式组织架构的特点,采用理论与实例相结合的方法,通过了解广东省GY公司BOT建设的污水处理项目内部控制现状,发现存在的问题,分析问题形成的原因,提出优化该内部控制的解决方案,以实例数据说明该优化方案的实施效果,以及该方案有效施行的保障条件,为今后的BOT方式建设污水处理项目提供参考。
[Abstract]:Due to the rapid and rough development of our economy, the natural environment is deteriorating, especially the pollution of water and air resources. In recent years, our awareness of environmental protection has gradually increased, and the state has also issued intensive policies to urge local governments to increase investment in environmental protection. According to the National Environmental Protection Ministry Environmental Planning Institute and the National Information Center, During the 12th Five-Year Plan period and the 13th Five-Year Plan period, China's sewage treatment investment (including treatment investment and operation cost) will reach 1.0583 trillion yuan and 1.3922 trillion yuan respectively. Due to the limited local financial funds, it can be foreseen that the mode of BOT franchise will be the mainstream operation mode for local governments to increase investment in environmental protection for a long time, but the over-budget investment of BOT projects has occurred from time to time, and even corruption cases have occurred. Therefore, how to optimize the internal control of sewage treatment project is very necessary. A total of 239 sewage treatment facilities have been built in Guangdong Province, with a daily capacity of 13.54 million tons, with 75 new units (2.635 million tons per day) built in 2009 alone. Taking 62 sewage treatment projects constructed by BOT of Guangdong Province GY Company as an example, using the theory of internal control framework of COSO, combined with the characteristics of diversified main body and contractual organization structure of BOT project, the method of combining theory with example is adopted in this paper. Through understanding the status quo of the internal control of the sewage treatment project constructed by BOT of Guangdong GY Company, the existing problems are found, the causes of the problems are analyzed, and the solution to optimize the internal control is put forward. An example is given to illustrate the effect of the optimized scheme and the guarantee conditions for its effective implementation, which provides a reference for the future construction of sewage treatment projects in BOT mode.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：X703;F283
本文编号：2359132
[Abstract]:Due to the rapid and rough development of our economy, the natural environment is deteriorating, especially the pollution of water and air resources. In recent years, our awareness of environmental protection has gradually increased, and the state has also issued intensive policies to urge local governments to increase investment in environmental protection. According to the National Environmental Protection Ministry Environmental Planning Institute and the National Information Center, During the 12th Five-Year Plan period and the 13th Five-Year Plan period, China's sewage treatment investment (including treatment investment and operation cost) will reach 1.0583 trillion yuan and 1.3922 trillion yuan respectively. Due to the limited local financial funds, it can be foreseen that the mode of BOT franchise will be the mainstream operation mode for local governments to increase investment in environmental protection for a long time, but the over-budget investment of BOT projects has occurred from time to time, and even corruption cases have occurred. Therefore, how to optimize the internal control of sewage treatment project is very necessary. A total of 239 sewage treatment facilities have been built in Guangdong Province, with a daily capacity of 13.54 million tons, with 75 new units (2.635 million tons per day) built in 2009 alone. Taking 62 sewage treatment projects constructed by BOT of Guangdong Province GY Company as an example, using the theory of internal control framework of COSO, combined with the characteristics of diversified main body and contractual organization structure of BOT project, the method of combining theory with example is adopted in this paper. Through understanding the status quo of the internal control of the sewage treatment project constructed by BOT of Guangdong GY Company, the existing problems are found, the causes of the problems are analyzed, and the solution to optimize the internal control is put forward. An example is given to illustrate the effect of the optimized scheme and the guarantee conditions for its effective implementation, which provides a reference for the future construction of sewage treatment projects in BOT mode.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：X703;F283
【共引文献】
相关期刊论文 前1条
1 宫林成;;价值链管理模型在测绘质量管理中的应用[J];地理空间信息;2014年03期
，本文编号：2359132
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