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论文编号：	3396
作者编号：	2220090729
上传时间：	2011/6/10 11:11:07
中文题目：	津保投资控股集团项目资产管理控制研究
英文题目：	Management control study of Jinbao investment holding group assets
指导老师：	李莉
中文关键字：	城投公司；管理控制；项目资产；项目区分
英文关键字：	City infrastructure construction Investment Company; management and control; project assets; project classification
中文摘要：	城市基础设施投资建设开发企业作为各大城市、经济功能区开发建设的政府投融平台，在国家和城市的发展中扮演着重要的角色。近年来，随着国家基础设施建设投资规模不断加大，各地方及各经济功能区城投类企业资产规模不断扩张，以项目资产为主要表现形式，总量迅速增大，类别较为多样，构成较为复杂。长期以来，城市基础设施投资建设开发企业运作的市场化程度普遍不高，主要依托政府开展主要业务，管理控制系统并不完善，尤其是在项目资产的决策、建设、移交等方面缺乏控制。将主要精力都放在扩大融资规模、完成政府建设任务量上，对项目资产形成过程缺乏监控，也没有对企业自身可持续发展能力进行深入思考。 本文基于对管理控制等相关理论的分析提炼，结合城投类企业特点，以津保投资控股集团为案例，对城投公司项目资产的管理控制进行研究。提出了选择适当的管控模式，逐步健全项目资产管控架构，以项目资产分类管理为导向建设不同类别项目资产的管控流程，根据现状逐步调整完善，最终形成较为健全的项目资产管理控制系统的整体思路。 本文对管理控制相关理论进行了梳理，同时对项目区分理论进行了一定程度的归纳和提炼。这主要包括：其一，梳理内部控制理论的演变和发展，探讨内部控制与管理控制的关系，并总结管理控制的研究范围、内容及应用。其二，根据城投企业项目资产的特点，研究项目区分理论的内容及其应用。 在上述研究的基础上，对津保集团项目资产的管理控制进行研究，分析了津保集团项目资产管理控制的现状，在此基础上提出建立一个完善的项目资产管理控制系统的构想，并提出在现状基础上逐步调整至完善的路径。
英文摘要：	The enterprises on infrastructure investment and construction are playing a very important role as a platform of investing and financing in the development of a city or a country. These enterprises are developing with the enlargement of government investment in infrastructure construction and the merging of enterprises in the same field. The project assets, as the main function of these enterprises, are showing their variety, complexity, and increase in the amount. The enterprises have long been running with low marketization and their main business are solely depending on government projects. The management system in those enterprises is in imperfection, especially lacking of control in investment decision, construction, transfer, and etc. The enterprises only focus on expending financing amount and the progress of projects. They have less control of project process or far-reaching design of the sustainable development of themselves. This article has done research on project assets management and control, based on the study of city investment enterprises and the relevent theories. The article claims a a perfect project system on asset management and control, by adopting the proper mode on asset management and the process control, improving the asset management and control frame, and establishing different modes of assets management and control accorrding to different classification of project assets. the author reviewed the related theories of management and control and summarized the theories on project classification. One, the auther traced the evolvement and development of internal control theory, probed into the relationship of management control and internal control, and summarized the range, content, and practice of management control. Two, studied the content and practice of project classification theory, together with the characteristics of investment enterprises on project assets. the article studied the project asset management and control system in Jinbao, based on above-mentioned investigation, and analyzed the situation of project asset management and control in Jinbao. forwarding a perfect mode on project asset management and control system and established a method to improve the enterprises of same kind.
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