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论文编号：	7347
作者编号：	2220130898
上传时间：	2015/6/6 20:34:34
中文题目：	天津广播电视塔项目内部控制研究
英文题目：	The Internal Control Research for Tianjin Radio and TV Tower Project
指导老师：	刘志远
中文关键字：	天津广播电视塔;项目内部控制;案例研究;电梯改造;水幕水景
英文关键字：	Tianjin Radio and television tower;internal control;case analysis;renovation elevator;water curtain scene
中文摘要：	内部控制作为现代管理理论的重要组成部分，在实践中产生并逐步完善。实施内部控制需要建立起一套严谨的内控制度，制定合理的内控程序，提升管理以达到预期的效率和效果。对于行政事业单位来说，以其项目内部控制为主要控制点，是抓好其内部控制的主要问题。对于项目内部控制来说，需要结合项目充分考虑相关环境的控制、风险识别与风险评估、控制活动极其相应措施、信息沟通和及时有效反馈、内部监督与正确评价等要素，对项目的事前、事中和事后进行过程控制，保障项目资金科学合理的运用，项目的质量合乎标准，项目成本控制得当等等，保障项目实现预期预算和质量目标以及实施过程规范。 行政事业单位项目内部控制涉及到各个部门，作为涉及资金管理的财务部门，在现实工作中往往容易被轻视。做好内部控制，有利于保护单位项目资金的合理运用；有利于会计行为的规范化；有利于及时纠正错误消除隐患；有利于确保相关规章制度能够得到有效贯彻和落实；有利于提高项目管理活动的效率和效果。鉴于各单位项目的不同特点，造就了各自内部控制的多样性。本文从天津广播电视塔管理中心（以下简称天塔）的具体经济活动出发，重点结合大额货币资金管理，以该单位实施的两个重要项目为主线，即天塔2号电梯改造项目和水幕水景项目为研究对象进行研究，期望使该单位的项目内部控制管理制度能够更加完善。 本课题采用理论联系实际的手法，遵循着提出问题-分析问题-解决问题的思路，对天塔实际工作中相关内部控制进行系统的研究。对当前的文献研究进行了全面分析，梳理了行政事业单位内部控制的相关概念和理论。采用案例分析的方法，对天塔2号电梯更新改造项目与水幕水景项目的内部控制问题进行系统的分析。针对天塔2号电梯更新改造项目与水幕水景项目内部控制的问题，提出了改进问题的建议，期望能够对天塔内部控制的实际发展提供帮助。
英文摘要：	In today's society, the internationalization of the increasingly fierce market competition, China enterprise to remain invincible, internal control has become an essential part of modern management theory, and in practice to develop and improve gradually. The implementation of internal control needs to establish a set of strict internal control system, formulate reasonable internal control procedures, not only can prevent the occurrence of fraud and error, and can also improve the management to achieve the desired efficiency and effectiveness. For administrative institutions, to implement the internal control comprehensive, which involved have all kinds of connections with contact, the internal control comprehensive may be penny wise and pound foolish, resulting in the lack of internal control level and focus. Therefore, for administrative institutions, the project is the main direction of large expenditures and use the funds to the project, internal control is the main control point, is to do a good job of the main problems of internal control. For the project's internal control, the need to combine project takes into account relevant environment control, risk identification and risk assessment, control activities, information and communication is extremely appropriate measures timely and effective feedback, internal supervision and correct evaluation and other factors, to the project before, during and after the process control, guarantee the scientific and reasonable use of project funds, project quality standard, project cost control properly, ensure project is expected to achieve budget and quality objectives and the implementation process specification. Project internal control in administrative institutions involved in various sectors, especially the various positions of the finance department, which in reality is often neglected easily by. Therefore, a good internal control environment, reasonable use of conducive to the protection of the administrative institutions of project funds, guarantee funds for the project safety and project assets a prerequisite for value-added; conducive to the standardized management of the accounting behavior, accounting information to ensure the reliability and accuracy; conducive to correct errors in a timely manner, to eliminate hidden dangers, ensure that the project funds are not appropriated and graft; is conducive to ensuring national and unit of the relevant rules and regulations can be carried out effectively; is helpful to improve the efficiency and effectiveness of project management activities. With the deepening reform of comprehensive unceasingly thorough, the management of internal control requirements are constantly improved. All units in the project of internal control, internal control scheme began to pay great attention to grasp the project implementation, in the internal control method of a new continuous, thinking of internal control project is also in constant change. The fact proved that, the internal control of administrative institutions programs only take active measures, to conform to the trend of development, guarantee to win the asset value as a unit, not soon be eliminated. Development of environmental change and management theory, the internal control requirements must be followed the development of the theory of. This paper from the management center of Tianjin Radio and television tower (hereinafter referred to as the tower) of specific economic activities start, focus on the combination of large monetary fund management, with two major items of the unit is currently implemented as a main line, namely Tianta elevator renovation project and the water curtain Waterscape project research as the research object, hope to make the internal control system of the unit project to be more perfect. This subject adopts the theory of practice, follow the questions - Analysis - problem-solving ideas, research on control system of internal Tianjin Radio and television tower project. From the view of internal control to the current background, literature research conducted a comprehensive analysis, combs the related concepts of the internal control of administrative institutions and theory. Using the method of case analysis, has carried on the system analysis of internal control problems of the tower No. 2 elevator renovation project and the water curtain scene project. Aiming at the problem of internal control tower elevator renovation project and the water curtain scene project, put forward the improvement suggestions, expecting to provide help for the actual development of the internal control of the tower.
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