【作者】 王彬；

【导师】 杨超；

【作者基本信息】 华中科技大学 ， 工商管理， 2009， 硕士

【摘要】 加快高速公路建设,疏通大动脉,形成大通道,不仅能带动国省干线和农村公路发展,改善微循环,而且能有效促进高速公路、国省干线和农村公路的有机衔接,为更好地发挥路网整体效能,形成便捷、机动、安全的运输大通道提供条件;切实研究解决高速公路管理、特许经营、滚动发展等问题,理顺管理体制,促进高速公路健康发展-----这是全国交通工作的重心也是笔者这篇论文的写作动机。笔者所在的单位就是一个担负着整个河南省高速公路建设管理重任的国有独资公司,为提高公司管理效率、有效降低管理建设资金风险,研究高速公路内部控制势在必行。本文以高速公路总公司为研究对象,首先从内部控制设计与运行基础理论研究、高速公路管理层内部控制、高速公路重点作业内部控制研究四个层次介绍了整个的论文选题背景;其次从高速公路公司固定资产管理作业的“业务流程范围、控制目标及风险控制关键点”、“工作流程描述与分析”两个方面提出内部控制的具体方法;再次从高速公路公司资金投放最大的作业工程项目建设的“业务流程范围、控制目标及风险控制内容”、“年度投资计划、工程物资管理流程与控制方法”、“工程项目管理、竣工决算验收流程与控制分析”、“款项支付环节的控制方法”四个方面提出内部控制的具体方法与分析;最后从高速公路公司经营管理的重头戏通行费征收作业的“业务流程范围、控制目标及风险控制关键点”、“流程风险及控制对策”两个方面提出内部控制的具体方法;特别是针对三个重点作业的具体工作流程,从各个角度逐个环节提出了切实可行的控制方法。更多还原

【Abstract】 Speeding up highway construction, clearing the artery and forming a major thoroughfare, not only promote national and provincial trunk highways and rural development and improve microcirculation, but also are effective in promoting highway, national and provincial trunk highways and rural organic convergence, which provide the condition of better playing road net overall performance, the formation of convenience, mobility and security transport. The study of expressway management, franchising, rolling development, streamlining the administrative system, promoting the healthy development of highway traffic is the focus work of the national essay writing, and is also the author motive. The unit where the author works is responsible for a highway construction and management of the entire task of Henan Province, and it is the state-owned sole proprietorship. To enhance the efficiency of corporate governance and controlling the risk of construction, it is necessary to study internal control of highway.At first, we take the Highway Corporation for example, and introduce the background of this issue, respectively on the basic theory, internal management control and internal control of important operations. Secondly, from the key points of business processes, controlling object and risk control, and operation process description and analysis of fixed asset management, we introduce the specific methods of internal control. Thirdly, from the following sides of business processes, controlling object and risk control, yearly investment planning, project material management process and control methods, project management, the check and control analysis of project completion settlement , and payment control method of projects with the largest investment, we propose specific methods and analysis of internal control. Finally, from business processes, controlling object and risk control, and process risk control methods of the passage fees expropriation, we propose specific control methods. Especially for the process of these three important operations, we propose necessary control methods from different sides.更多还原