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论文编号：	12082
作者编号：	2320180359
上传时间：	2020/12/11 16:01:03
中文题目：	HJT公司工程项目内部控制优化研究
英文题目：	Research on internal control optimization of engineering project in HJT company
指导老师：	张晓农
中文关键字：	内部控制；内部控制五要素；工程项目；项目公司
英文关键字：	internal control; five elements of internal control; engineering project; project company
中文摘要：	近几年，工程建设领域投资规模逐渐扩大，对于工程项目建设的要求也越来越高，体现在工期、成本、质量、安全等各个方面，由于投入工程项目的资源多、资金大、建设环节多，各个主体之间利益关系复杂，经济犯罪及贪污腐败问题频发。所以，现实中出现工程建设资金高估冒算,招投标环节暗箱操作,“豆腐渣”工程、相关腐败案件时有发生,引发了社会对工程建设领域的不满和关注。如何遏制这些问题的发生，保证工程的安全、手续规范、质量过硬，资金安全，需要我们建立一套符合工程项目建设特点的完善、有效的内部控制体系和规范流程。一些大型的工程项目建设也逐渐以独立的项目公司作为完成工程项目建设的主体，承担项目建设管理职能，更需要建立一套适合项目公司管理的工程项目内部控制体系。 本文通过查阅相关文献资料，了解了国内外内部控制理论的发展历程，学习了内部控制理论、工程项目内部控制理论以及国内外专家学者的相关研究文献，分析了工程项目内部控制与一般内部控制的区别和联系。结合案例公司HJT公司的项目管理职能，将内部控制五要素理论与工程项目内部控制理论相结合，确定了以内部控制五要素为框架的企业工程项目内部控制体系优化作为研究方向。选取了项目公司HJT公司作为研究案例，在COSO内部控制理论以及我国内部控制理论体系指引下从工程项目的控制环境、风险评估、控制活动、信息与沟通以及内部监督五要素方面分别描述了HJT公司工程项目内部控制现状，分析了存在的问题，同时针对发现的问题提出优化方案。 通过研究认为工程项目内部控制，除了要采取必要的措施和手段对项目建设活动进行控制，还要考虑工程项目建设的决策、组织、人力资源和文化制度等项目控制环境建设，考虑项目风险评估要始终贯穿于项目建设始终，建立畅通的项目管理信息沟通机制和现代化的信息系统，实行有效的项目跟踪审计监督机制。围绕内部控制五要素，多种措施同时管控，建立一个全方位的内部控制体系，为提高项目效益，实现工程项目的健康有序高效运转提供有力保障。
英文摘要：	In recent years, the scale of investment in the field of engineering construction has drastically expanded. Due to the large amount of resources, funds, construction links and the relationship of interests among different subjects, it generates various problems such as project construction overestimation, non-transparent bidding progress, jerry-built and corruptions, etc. Therefore, it is necessary to establish a set of internal control systems to ensure the completion of the project. Nowadays, more and more independent project companies have been introduced into large-scale construction projects, that also requires a proper set of control systems. Through consulting data, this thesis understands the development process of internal control theory from domestic and foreign countries, studies the internal control theory, engineering project based internal control theory, and relevant research documents of domestic and foreign experts & scholars, to analyzes the differences and connections between the internal control of engineering projects and general internal control. Through the project management function of the case company HJT, this thesis combines the five-element into the internal control theory of engineering projects, and determines the optimization of the internal control system of enterprise engineering projects based on the five-element of internal control as the research direction. Under the guidance of COSO internal control and China's internal control system, this thesis describes the current situation of internal control of engineering projects of HJT company from the five elements of control environment, risk assessment, control activities, information & communication and internal supervision respectively, analyzes the existing problems, and puts forward the optimization scheme for the observed problems. According to the study, the internal control of engineering project not only includes necessary measures and means to control the project construction activities, but also requires the construction of project control environment such as decision-making, organization, human resources and cultural system. Assessing the project risk, establishing a smooth communication mechanism and modernization of project management information, tracking audit supervision mechanism is implemented and controlling by using the five elements of internal control and a variety of measures should be taken at the same time to establish a comprehensive internal control system, which guarantee for improving the project efficiency and realizing the healthy, orderly and efficient operation of the project.
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