从风险管理角度对工程项目内部控制体系研究

【作者】 李伟；

【导师】 蒋燕辉；

【作者基本信息】 首都经济贸易大学 ， 会计学， 2011， 硕士

【摘要】 建筑业对我国经济发展和社会进步起着十分重要的作用。近年来,我国加大了对建筑业支持力度,加快了基础设施建设的步伐,基建投资逐年增加。国家和各地方的工程项目连接不断。特别是三峡大坝、南水北调和高速铁路网等重大工程项目的实施、举世瞩目的奥运会和世博会场馆的建设、以及城市化进程中的大批房地产项目的开发,无不以建筑施工企业为中坚力量,凸显了其不可替代的重要作用。工程项目具有投资大、周期长、阶段性的特点,各种风险贯穿工程项目实施的全过程,稍有不慎便会造成严重的问题：如上海“楼歪歪”事件、重庆綦江彩虹桥倒塌等事故震惊全国。探究种种事故的背后,无不存在着一系列因工程项目风险管理不到位而导致的重大事故隐患。施工企业工程项目控制风险是工程项目工作的核心环节,包括对潜在风险的有效识别、评估和正确反应,采取适用的应对策略和措施。找出关键控制点,做好关键控制活动,以加强工程项目内部控制和风险管理是消除隐患、杜绝各种事故发生的根本措施。因此,加强工程项目内部控制和风险管理势在必行。本文在借鉴行业经验和众多学者研究成果的基础上,结合本人十年来从事基建审计工作的经历,采用规范研究和案例分析的方法,运用内部控制理论、管理学、经济学、统计学、风险管理等知识,从施工企业的角度,对工程项目控制风险进行了较为系统的研究。首先,在引言部分阐述了本文的选题背景、理论基础、研究方法、创新点和不足。重点介绍了本文是在《企业内部控制基本规范》和《企业内部控制应用指引第11号——工程项目》以及《中央企业全面风险管理指引》的基础上,从风险角度出发对工程项目内部控制进行论述。其次,在本文第二章,对内部控制理论和风险管理的国内外理论研究进程,工程项目、工程项目内部控制、工程项目风险的含义、特点等基本概念,及风险管理的程序进行概述。为以后的论述奠定了基础。再次,第三、四、五章分别对工程项目内部控制和风险管理的几个重要业务环节：工程准备阶段、施工阶段、工程竣工阶段中普遍存在的内部控制问题进行探讨,着重分析了问题产生的原因,对相关风险进行了识别,并有针对性地提出了加强这些重要业务环节风险反应策略、应对措施,找准关键控制点和做好关键控制活动以实现有效工程项目内部控制的措施。最后,本文结合实际案例分析并讨论了工程项目重要业务环节的风险识别、评估、反应策略及应对措施。印证了以内部控制的相关措施处理关键控制点的控制活动的可操作性和良好效果。目前国内外关于企业内部控制的研究大多集中在内部控制理论框架的建立和从审计角度对内部控制有效性的评价上,而从施工企业角度研究工程项目内部控制的具体问题、并提出针对性措施的研究较少,而结合内部控制对工程项目风险管理方面的研究也不多见。本文创新点：以国际上先进的内部控制理念和我国《内部控制基本规范》等法规为指导,将风险管理和内部控制理论运用于施工企业工程项目的重要环节管理中,通过对普遍问题进行综合整理并分析其产生原因,以期提出切实可行的工程项目重要业务环节的内部控制措施,实现对相关风险的有效管理,因此,本文具有一定的参考意义。更多还原

【Abstract】 Construction industry plays a significant role in the economic development and social progress in China. In the recent years, great support has been given to the construction industry; and the investment in infrastructure has increased year by year, which helps to accelerate the construction of infrastructure. Under this circumstance, a series of local and national projects have been launched successively, including national key projects like "Three George Project", "South-to-North Water Diversion Project" and high-speed railway network; constructions of stadiums of Beijing Olympic Games and pavilions of Shanghai Expo; and development of numerous real estate projects in the urbanization process. The construction enterprise is the backbone in constructing these projects, and its role is irreplaceable.The construction projects usually demand large investment, consume a long period of time and consist of many phases. Thus various potential risks exist in the whole construction process, and a small misstep may lead to serious problems. The "fragile building in Shanghai", "collapse of Rainbow Bridge in Sichuan province" and other incidents which have shocked the whole country are the most typical examples. Insufficient risk management can be seen in all these projects, and it is this kind of management that causes these major accidents and dangers. The core link of construction is the construction enterprises’control on its risks. It not only includes effective recognition, estimation and proper response to the potential risks, but also appropriate strategies and solutions. Finding out the key control points and taking corresponding actions to improve the construction project’s internal control and risk management is fundamental in eliminating hidden dangers and accidents. Therefore, it is imperative to strengthen the internal control and risk management of construction projects.This thesis bases on the experiences in this field and numerous scholars’research achievements and combines with the author’s own experiences in the audit of infrastructure construction for over ten years. By adopting the methods of normative research and case analysis and applying the knowledge of internal control theory, management, economics, statistics and risk management, this thesis makes a systematic research on the internal control of construction projects from the perspective of construction enterprises.First, in the Introduction, the thesis sets forth the background of subject selection, theoretical basis, research methods, innovations and deficiencies. Based on the documents of Basic Criteria of Enterprise Internal Control, No.11 of the Application Guidelines for Enterprise Internal Control-Construction Projects and Comprehensive Risk Management Guidance for Central Enterprise, it mainly intends to research into the internal control on the construction project through analyzing the risks.Then, in Chapter Two, the thesis briefly discusses the domestic and foreign researches on internal control and risk management theories, basic concepts of construction project, internal control of construction project and definition and features of risks in the construction project, and the procedures of risk management, so as to lay a foundation for the later discussion.In Chapter Three, Four and Five, this thesis respectively probes into the common internal control issues in the key phases of the internal control and risk management of construction project—preparation, construction and settlement after project completion. It emphasizes on the analysis of causes and then recognizes some relevant risks. It then suggests strengthening the strategies and measures in response to the risks in these phases, finding out the key control points and taking corresponding measures so as to have an effective internal control on the construction project.At last, this thesis uses cases to analyze and discuss the risk recognition, estimation, response strategies and solutions in the key phases of construction project. It proves that the related measures of internal control can be used in the control on the key control points and achieve good effects.At present, the researches on enterprises’internal control at home and abroad mainly focus on establishing a frame for the internal control theory and evaluating the effectiveness of internal control from the angle of audit. However, there are few researches on specific issues and measures of the internal control of construction project from the perspective of construction enterprise. It is also hard to find researches which use the internal control theory to study the risk management of the construction project.Innovations in this thesis:this thesis takes the international advanced internal control concepts, Basic Criteria of Enterprise Internal Control and other Chinese regulations as guidance, and uses the risk management and internal control theories to manage the important phases of construction enterprises’ construction projects. Through a comprehensive analysis of the typical issues and their causes, this thesis tries to provide feasible measures for internal control on the construction project’s important phases and have an effective management on the relevant risks. Therefore, this thesis is of a certain referential significance.更多还原