A污水处理厂BOT项目的内部控制案例研究

发布时间：2018-04-07 16:52

本文选题：内部控制　切入点：BOT项目　出处：《中国财政科学研究院》2017年硕士论文

【摘要】：近年来PPP模式是国家主推的运作模式,其中BOT模式采用范围最广。BOT项目模式可以解决政府的财政资金不足问题,也为民间投资提供一条新的通道,通过运用BOT项目模式,可以使政府、项目投资方等多方达到合作共赢的目的。然而BOT项目运行的理论体系需进一步完善,尤其是BOT项目内部控制的研究工作,在现有文献中较为欠缺,而结合案例的BOT项目内部控制研究更是少有涉及。首先本文分析了BOT项目在我国的运用现状以及国内外研究成果,总结了BOT项目以及BOT项目内部控制的理论体系。BOT项目具有投资资金量大、项目投资期长的特点,其以特许经营权为核心,对应的内部控制体系也相应具有高复杂性、综合性等特点,内部控制工作开展也更加有难度,采用的内部控制方法也需要更加灵活,适应项目需求。其后,对具体的BOT项目案例进行介绍与分析,依照项目实际运作流程的各个阶段详细阐述了此BOT项目的内部控制现状,深挖项目内部控制体系中所存在的问题,尤其是关键控制点,进而对内控问题存在的原因进行了研究分析。最后,依据先前分析出的问题以及原因,提出了以下优化建议:健全项目管理团队;建立BOT项目问责机制;做好BOT项目中介服务机构质量控制;做好BOT项目可行性研究控制;加强BOT项目设计环节控制及项目概预算的审核;建立BOT项目手续办理及各项合同约定审核机制;完善BOT项目现场管理和监督机制;加强BOT项目运营监管;建立BOT项目多方信息沟通机制。本文并非直接套用内部控制的五要素模型,而是针对具体的污水处理厂BOT项目的详细操作流程进行的内部控制研究,内部控制体系的构建是针对其各个关键控制环节。先是从各个阶段的内部控制现状出发,对内控现状进行分析,然后具体每个关键控制点中存在的内控问题,最后再针对性的逐一给出应对措施,形成完善的内部控制体系。但因笔者并非水污染处理专业人士,对于水污染治理的生产经营过程了解还不够透彻,对于A项目存在的内部控制缺陷调查还不够深入细致,同时给出的建议还没有在实际业务中经过多次推敲和有效验证,可能存在局限性。
[Abstract]:In recent years, PPP mode is the main mode of operation promoted by the state. Among them, the BOT mode adopts the most extensive. Bot project mode, which can solve the problem of insufficient financial funds of the government, and also provides a new channel for private investment, through the use of BOT project mode.Can make the government, project investors and other parties to achieve the goal of win-win cooperation.However, the theoretical system of BOT project operation needs to be further improved, especially the research work of BOT project internal control is relatively deficient in the existing literature, and the research of BOT project internal control combined with the case is less concerned.Firstly, this paper analyzes the application of BOT project in our country and the domestic and foreign research results, and summarizes the characteristics of BOT project and BOT project internal control theory system. Bot project has the characteristics of large amount of investment funds and long investment period.With franchise as the core, the corresponding internal control system also has the characteristics of high complexity and comprehensiveness, so it is more difficult to carry out the internal control work, and the internal control methods should be more flexible to meet the needs of the project.Then, the specific BOT project case is introduced and analyzed. According to each stage of the actual operation process of the project, the present situation of the internal control of the BOT project is described in detail, and the existing problems in the internal control system of the project are deeply excavated.Especially the critical control point, and then the cause of internal control problem is studied and analyzed.Finally, according to the problems and reasons analyzed before, the following optimization suggestions are put forward: perfecting the project management team, establishing BOT project accountability mechanism, doing well the quality control of BOT project intermediary service organization, doing well the BOT project feasibility study control;Strengthen the BOT project design link control and project budget audit; establish the BOT project procedures and contract agreement audit mechanism; improve the BOT project site management and supervision mechanism; strengthen the BOT project operation supervision;Establish BOT project multi-party information communication mechanism.This paper is not to apply the five-element model of internal control directly, but to study the detailed operation flow of BOT project in sewage treatment plant. The construction of internal control system is aimed at its key control links.Starting from the current situation of internal control in each stage, the present situation of internal control is analyzed, and then the internal control problems in each key control point are specified. Finally, the corresponding measures are given one by one to form a perfect internal control system.However, since the author is not a professional in water pollution treatment, he does not have a thorough understanding of the production and operation process of water pollution control, nor does he have a thorough and meticulous investigation into the defects of internal control in Project A.At the same time, the suggestion has not been examined and verified in practice, which may be limited.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X703;F283

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