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论文编号：	1127
作者编号：	2220070535
上传时间：	2009/6/9 11:52:49
中文题目：	我国工程项目内部控制研究
英文题目：	China Engineering Project Inte
指导老师：	程新生
中文关键字：	内部控制;工程项目内部控制;业务
英文关键字：	Internal control;Engineering p
中文摘要：	摘 要 建立适当而有效的内部控制是现代企业科学管理的需求，也是法律、法规的要求，更是现代企业应对所要面临的风险，根据成本―效益原则为达到控制成本最小化的选择结果。从现实情况看，虽然我国许多企业内部控制方面存在的问题还比较突出，但在政府、证券监督管理部门和行业监管机构等制定的有关法律、法规的指引下，我国企业内部控制建设正在经历着循序渐进、逐步完善的发展过程。 工程项目是国家或者企业增加固定资产的一种经济活动，建国50多年以来，我国固定资产逐年增长，为国民经济和社会发展奠定了坚实的物质基础。然而，工程项目内部控制还存在诸多问题，由于工程项目对国家或者企业的影响巨大，如何进一步加强和规范我国工程项目内部控制工作，已成为推动我国经济社会高速健康发展的关键因素。 本文以我国现有的工程建设规定为依据，考虑工程建设的固有规律和特性，坚持理论与实践相结合的精神，不仅倾向于理论层面的探讨，也非常关注解决实际操作问题的需要，并加入了作者自己的思考。本文的主要贡献包括：⑴本文运用理论与实务、规范研究与案例分析相结合的研究范式，较为全面系统地阐述了我国工程项目内部控制现状；⑵以天津滨海创新创业园项目为研究对象，结合笔者亲历该项目内部控制实施过程的体会，通过具体实务操作，展示了该项目内部控制系统的设计、执行情况，以及总体实施效果及评价，对我国其他开发区工业园项目内部控制建设及实施提供参考；⑶深入分析我国工程项目内部控制水平较低的现状，结合发达国家工程项目内部控制的先进经验，对我国工程项目内部控制的进一步完善提出了几点建议。 关键词：内部控制 工程项目内部控制 业务流程 控制措施
英文摘要：	Abstract The establishment of appropriate and effective internal control is the needs of the scientific management of modern enterprises as well as laws and regulations require, and what’s more it is the choose result in order to minimize the control cost according to the Cost-Benefit principle when modern enterprises are dealing with the coming risks. Seen from present situation, although many of the internal control problems are still quite prominent in the Chinese enterprises, under the guidance of the relevant laws and regulations made by government, securities supervision commission and industry supervision agency, the internal control construction in the Chinese enterprises are experiencing development process step by step, better and better. Engineering project is an economic activity in order to increase the fixed assets of an enterprise or a country. More than fifty years since the founding of the republic, our fixed assets has increased year by year, which has laid a solid material basis for national economy and social development. However, many of the internal control problems are still existed in the engineering project. Because engineering project has great impact on an enterprise or a country, how to further strengthen and standardize the internal control of our engineering projects has become the key issue to promote the rapid and healthy development of the socioeconomic in China. This paper based on the present program construction regulations in China, take the inherent rule and characteristic of program construction into account, stick to the principle that theory should link up with practice, not only tend to pay great attention to the discussion on theory itself, but also very concerned about the need to solve the actual operation problems, and at the same time joined the author’s own thinking. The main contribution of this paper includes (1) this paper uses the research pattern that theory be combined with practice, standard research be combined with case analysis, describes the meaning and content of engineering project internal control in China more comprehensively and systematically. (2) Select Tianjin Binhai Innovation Park as the research object; join the author’s own experience from internal control operation in Tianjin Binhai Innovation Park project, through the specific actual operation, show that the design, implementation, whole operation effect and evaluation of internal control system in Tianjin Binhai Innovation Park Project. Offer reference on the construction and operation of internal control for other development area industry park project in China. (3) deeply analyzes the present low level situation of engineering project internal control in China, combined the advanced experience of internal control in engineering project in developed countries, put forward several suggestion to further improve the internal control in engineering project in China. Key words: Internal control Engineering project internal control Operation flow Control measures
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