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论文编号：	6270
作者编号：	2220120364
上传时间：	2014/6/6 18:14:34
中文题目：	SC公司总承包模式污水项目财务风险控制研究
英文题目：	Research on the financial risk control on EPC mode sewage project of SC company
指导老师：	李莉
中文关键字：	SC公司；总承包模式；财务风险；财务风险控制
英文关键字：	SC company；EPC mode；Financial risk；Financial risk control
中文摘要：	总承包模式作为工程项目的一种管理方式，涵盖工程的设计、采购和施工等多个方面，同传统模式相比在合同关系、总承包和业主责任方面具有很多明显的优势，在国外总承包项目管理中受到业主的普遍青睐。随着我国加入WTO，总承包模式在国内也逐步得到推广。当前我国90%的城市地下水已受到污染，国家“十二五”规划要求加大对污水处理工程的管网建设和现有工程的改扩建，因此污水处理工程设施建设今后较长的一段时间将成为国家工程项目建设的重点。总承包模式下总承包商的利润得到很大提高，但原来由业主承担的风险也部分转嫁给总承包商，再加上总承包商所处内外部环境的不断变化，导致其财务收益存在很大的不确定性。由于项目财务控制是项目控制的最重要内容，因此做好项目的财务风险控制工作，成为整个总承包模式工程项目管理中的关键内容。只有不断提高企业的财务风险控制水平，完善财务风险控制制度和机制，才能规避和减轻财务风险损失和影响，提高企业的竞争能力。 SC公司作为国有上市公司的控股子公司，日趋激烈的竞争环境和监管要求也需要公司不断完善内部控制制度，提高管理水平。SC公司最大的成本和支出是项目的支出，能否对项目进行有效的财务控制，对企业的整体运行和财务状况都会产生重要的影响，公司为此制定了具体的控制措施，但在资金结构、资金使用效率等资金管理方面还存在很多财务风险，所以本文选择SC公司总承包模式污水项目的财务风险控制进行研究。本文以SC公司总承包模式污水项目为案例进行研究，分析其财务风险和财务风险控制的现状和存在的问题，对以总承包模式污水项目建设占主导的SC公司资本结构、资金使用效率等资金管理方面的财务风险从公司内部控制制度、组织机构完善及流程设计等方面提出优化方案，并针对SC公司总承包模式DY污水项目评价方案的实施情况和效果。本文旨在对基于总承包模式的污水项目财务风险控制提供参考和借鉴，更好的指导公司和同行以后的工作，规避和降低项目财务风险对企业的影响，提高企业的经济效益
英文摘要：	As a project management method, general contracting mode (hereinafter referred to as EPC mode) consists of engineering, procurement and construction etc. Compared with the traditional mode, there are many obvious advantages in contract relations, general contractor and owner liability and other aspects, it has been widely used in developed countries. After china entry into WTO, EPC mode has been gradually applied in engineering construction field. Because about 90 percent of china's cities suffer from polluted water, the national 12th five-year plan requires further improved the urban sewage treatment. Therefore, the construction of sewage facilities will become the focus of national construction in the future. Under the EPC mode，the general contractor profit greatly improved, But the risk from the original owners also passed on to the general contractor. At the same time, the internal and external environment of the general contractor change all the time, There is great uncertainty of financial income. The project financial risk control is an important content of project control. To avoid and reduce the financial risk of loss and the influence, enhance the competition ability, the enterprise need continuously improve the level of financial risk control and control system.. SC is a subsidiary company of state-owned listing Corporation, the increasingly fierce competitive environment and regulatory requirements need SC constantly improve the internal control system and the management level. Project expenditure is the company's largest cost and expenditure, therefore effective financial control to the project will produce important influence on the overall operation of enterprises and financial status. Funds management is still weak in project, So this paper chose this topic to study. This paper selected SC company general contracting sewage project as an example, Analysis the financial risk and financial risk control status and problems, And put forward the corresponding optimization scheme in internal control system, improve the organization and process design etc. and then through DY project to evaluate the implementation of the scheme , good results have been achieved. This paper aimed to provide useful reference on financial risk control for the general contractor of sewage project on EPC mode. Avoid and reduce the impact of the project on financial risk, and guide our future work, So that we can better improve the economic efficiency of enterprises.
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