發(fā)布時(shí)間：2018-04-07 16:52

  本文選題：內(nèi)部控制　切入點(diǎn)：BOT項(xiàng)目　出處：《中國財(cái)政科學(xué)研究院》2017年碩士論文

【摘要】：近年來PPP模式是國家主推的運(yùn)作模式,其中BOT模式采用范圍最廣。BOT項(xiàng)目模式可以解決政府的財(cái)政資金不足問題,也為民間投資提供一條新的通道,通過運(yùn)用BOT項(xiàng)目模式,可以使政府、項(xiàng)目投資方等多方達(dá)到合作共贏的目的。然而BOT項(xiàng)目運(yùn)行的理論體系需進(jìn)一步完善,尤其是BOT項(xiàng)目?jī)?nèi)部控制的研究工作,在現(xiàn)有文獻(xiàn)中較為欠缺,而結(jié)合案例的BOT項(xiàng)目?jī)?nèi)部控制研究更是少有涉及。首先本文分析了BOT項(xiàng)目在我國的運(yùn)用現(xiàn)狀以及國內(nèi)外研究成果,總結(jié)了BOT項(xiàng)目以及BOT項(xiàng)目?jī)?nèi)部控制的理論體系。BOT項(xiàng)目具有投資資金量大、項(xiàng)目投資期長(zhǎng)的特點(diǎn),其以特許經(jīng)營權(quán)為核心,對(duì)應(yīng)的內(nèi)部控制體系也相應(yīng)具有高復(fù)雜性、綜合性等特點(diǎn),內(nèi)部控制工作開展也更加有難度,采用的內(nèi)部控制方法也需要更加靈活,適應(yīng)項(xiàng)目需求。其后,對(duì)具體的BOT項(xiàng)目案例進(jìn)行介紹與分析,依照項(xiàng)目實(shí)際運(yùn)作流程的各個(gè)階段詳細(xì)闡述了此BOT項(xiàng)目的內(nèi)部控制現(xiàn)狀,深挖項(xiàng)目?jī)?nèi)部控制體系中所存在的問題,尤其是關(guān)鍵控制點(diǎn),進(jìn)而對(duì)內(nèi)控問題存在的原因進(jìn)行了研究分析。最后,依據(jù)先前分析出的問題以及原因,提出了以下優(yōu)化建議:健全項(xiàng)目管理團(tuán)隊(duì);建立BOT項(xiàng)目問責(zé)機(jī)制;做好BOT項(xiàng)目中介服務(wù)機(jī)構(gòu)質(zhì)量控制;做好BOT項(xiàng)目可行性研究控制;加強(qiáng)BOT項(xiàng)目設(shè)計(jì)環(huán)節(jié)控制及項(xiàng)目概預(yù)算的審核;建立BOT項(xiàng)目手續(xù)辦理及各項(xiàng)合同約定審核機(jī)制;完善BOT項(xiàng)目現(xiàn)場(chǎng)管理和監(jiān)督機(jī)制;加強(qiáng)BOT項(xiàng)目運(yùn)營監(jiān)管;建立BOT項(xiàng)目多方信息溝通機(jī)制。本文并非直接套用內(nèi)部控制的五要素模型,而是針對(duì)具體的污水處理廠BOT項(xiàng)目的詳細(xì)操作流程進(jìn)行的內(nèi)部控制研究,內(nèi)部控制體系的構(gòu)建是針對(duì)其各個(gè)關(guān)鍵控制環(huán)節(jié)。先是從各個(gè)階段的內(nèi)部控制現(xiàn)狀出發(fā),對(duì)內(nèi)控現(xiàn)狀進(jìn)行分析,然后具體每個(gè)關(guān)鍵控制點(diǎn)中存在的內(nèi)控問題,最后再針對(duì)性的逐一給出應(yīng)對(duì)措施,形成完善的內(nèi)部控制體系。但因筆者并非水污染處理專業(yè)人士,對(duì)于水污染治理的生產(chǎn)經(jīng)營過程了解還不夠透徹,對(duì)于A項(xiàng)目存在的內(nèi)部控制缺陷調(diào)查還不夠深入細(xì)致,同時(shí)給出的建議還沒有在實(shí)際業(yè)務(wù)中經(jīng)過多次推敲和有效驗(yàn)證,可能存在局限性。
[Abstract]:In recent years, PPP mode is the main mode of operation promoted by the state. Among them, the BOT mode adopts the most extensive. Bot project mode, which can solve the problem of insufficient financial funds of the government, and also provides a new channel for private investment, through the use of BOT project mode.Can make the government, project investors and other parties to achieve the goal of win-win cooperation.However, the theoretical system of BOT project operation needs to be further improved, especially the research work of BOT project internal control is relatively deficient in the existing literature, and the research of BOT project internal control combined with the case is less concerned.Firstly, this paper analyzes the application of BOT project in our country and the domestic and foreign research results, and summarizes the characteristics of BOT project and BOT project internal control theory system. Bot project has the characteristics of large amount of investment funds and long investment period.With franchise as the core, the corresponding internal control system also has the characteristics of high complexity and comprehensiveness, so it is more difficult to carry out the internal control work, and the internal control methods should be more flexible to meet the needs of the project.Then, the specific BOT project case is introduced and analyzed. According to each stage of the actual operation process of the project, the present situation of the internal control of the BOT project is described in detail, and the existing problems in the internal control system of the project are deeply excavated.Especially the critical control point, and then the cause of internal control problem is studied and analyzed.Finally, according to the problems and reasons analyzed before, the following optimization suggestions are put forward: perfecting the project management team, establishing BOT project accountability mechanism, doing well the quality control of BOT project intermediary service organization, doing well the BOT project feasibility study control;Strengthen the BOT project design link control and project budget audit; establish the BOT project procedures and contract agreement audit mechanism; improve the BOT project site management and supervision mechanism; strengthen the BOT project operation supervision;Establish BOT project multi-party information communication mechanism.This paper is not to apply the five-element model of internal control directly, but to study the detailed operation flow of BOT project in sewage treatment plant. The construction of internal control system is aimed at its key control links.Starting from the current situation of internal control in each stage, the present situation of internal control is analyzed, and then the internal control problems in each key control point are specified. Finally, the corresponding measures are given one by one to form a perfect internal control system.However, since the author is not a professional in water pollution treatment, he does not have a thorough understanding of the production and operation process of water pollution control, nor does he have a thorough and meticulous investigation into the defects of internal control in Project A.At the same time, the suggestion has not been examined and verified in practice, which may be limited.
【學(xué)位授予單位】：中國財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：X703;F283

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