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论文编号：	15112
作者编号：	2320224175
上传时间：	2024/12/10 15:08:12
中文题目：	A单位水利基本建设项目内部控制研究
英文题目：	Research on Internal Control of Capital Construction Project of Water Conservancy in A Public Institution
指导老师：	梅丹
中文关键字：	水利基本建设项目；内部控制；事业单位
英文关键字：	Water conservancy capital projects；Internal control；Public institution
中文摘要：	水利基本建设项目是当今社会稳健发展的重要支撑和坚实基础。这些年来，国家持续加大对水利工程领域的关注力度，不断投入更多的建设资金。2018年7月，国务院发布了关于加强基础设施建设的指导性文件，特别强调了补齐基础设施短板的重要意义，水利领域作为其中提到的九个重点任务其中之一，足以见得国家对水利基本建设项目的重视程度。与此同时，随着水利基本建设项目需求不断增加，项目面临的大环境日益复杂化，需要应对的风险也随着增加。水利基本建设项目要逐步走向规范化、制度化的轨道，这也对项目的内部控制提出了更高的目标和更严格的要求，促使项目的内部控制不断提升与优化。 内部控制是单位内部管理的重要组成部分，针对在水利基本建设项目建设过程中暴露的各类管理问题，如何解决这些问题，如何构建完善的项目内部控制体系进而改进项目管理工作，已成为一个亟待深化的议题。高效的内部控制，不仅能够维护项目运行管理的合规性和合法性，同时也能显著提升项目的执行效率与整体效益。因此，加强内部控制不仅是规避风险的必要措施，更是推动水利基本建设项目健康、有序发展的关键路径。 目前，我国针对事业单位在基本建设项目在内部控制的探索尚显不足，且现有研究主要聚焦于某些特定领域，如医院、高校等，关于水利行业基本建设项目的内部控制仍存在诸多问题亟需进一步的解决和改进。鉴于此，本论文选取了水利行业作为研究切入点，简要整理归纳了国内外基本建设项目内部控制的研究现状。结合水利行业基本建设项目的投资特点、现状和发展趋势，以《行政事业单位内部控制规范（试行）》等文件为指导，以COSO 框架内部控制五要素为基础，从水利基本建设项目流程出发，将A单位的案例作为研究对象，剖析A单位水利基本建设项目内部控制的现状，识别内部控制过程中出现的问题。根据这些问题和原因，有针对性地提出建议，深入探讨水利基本建设项目中内部控制的实践与应用。通过这一视角的分析，期望能对基本建设项目内部控制的研究范围和研究方向做到适当地扩展和丰富。论文研究为我国水利基本建设项目的内部控制体系构建提供了研究依据和现实案例，具有实际的参考价值和借鉴意义。
英文摘要：	The water conservancy capital project is an important support and foundation for the healthy development of today's society. Over the years, the government has continued to pay more attention to water conservancy projects and has continuously invested more money. In July 2018, the State Council issued a guiding opinion on the deployment of infrastructure construction, emphasizing the importance of making up for infrastructure shortcomings,water conservancy projects as one of the nine key tasks mentioned in the document, is enough to prove that the government attaches importance to the water conservancy capital construction project. At the same time, with the increasing number of water conservancy capital construction projects, the external environment facing the project is becoming increasingly complex, and the risks are also increasing.The management of water conservancy capital construction projects should gradually become standardized and comply with the system, which also puts forward higher goals and stricter requirements for the internal control of the project, so that the project's internal control is constantly upgraded and optimized. Internal control is an important part of the internal management of a public institution. How to solve all kinds of management problems exposed in the construction process of water conservancy capital construction projects, how to build a perfect internal control system and then improve project management has become a topic for discussion.Effective internal control can not only maintain the compliance and legality of project operation and management, but also significantly improve the efficiency and effectiveness of the project. Therefore, strengthening internal control is not only a necessary measure to avoid risks, but also a key path to promote the healthy and orderly development of water conservancy capital construction projects. At present, China's research on the internal control of public institutions in the capital project is still insufficient, and focused on specific areas such as universities and hospitals, there are still many problems waiting to be solved and improved on the study of internal control of water conservancy capital projects. Therefore, this paper selects the field of water conservancy as the research object, and briefly summarizes the current status of research on internal control of capital construction projects at home and abroad. Combined with the characteristics, status and development trend of water conservancy capital projects, guided by?"the Code for Internal Control of Administrative Institutions" and other documents, and based on the five elements of internal control in the COSO framework, the project of A public institution is taken as the object of study to analyze the status of internal control of the water conservancy capital project, and the internal control problems are found. Based on these issues and problem causes, targeted recommendations for improvement are made to explore the practice and application of internal control in water conservancy capital projects. By analyzing this perspective, it is expected that the scope of the study of internal control over capital projects will be expanded and enriched. This paper provides experience and cases for the internal control system of China's water conservancy capital construction projects, which has practical reference value and significance.
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