發(fā)布時間：2018-04-07 16:52

  本文選題：內(nèi)部控制　切入點：BOT項目　出處：《中國財政科學研究院》2017年碩士論文

【摘要】：近年來PPP模式是國家主推的運作模式,其中BOT模式采用范圍最廣。BOT項目模式可以解決政府的財政資金不足問題,也為民間投資提供一條新的通道,通過運用BOT項目模式,可以使政府、項目投資方等多方達到合作共贏的目的。然而BOT項目運行的理論體系需進一步完善,尤其是BOT項目內(nèi)部控制的研究工作,在現(xiàn)有文獻中較為欠缺,而結(jié)合案例的BOT項目內(nèi)部控制研究更是少有涉及。首先本文分析了BOT項目在我國的運用現(xiàn)狀以及國內(nèi)外研究成果,總結(jié)了BOT項目以及BOT項目內(nèi)部控制的理論體系。BOT項目具有投資資金量大、項目投資期長的特點,其以特許經(jīng)營權(quán)為核心,對應的內(nèi)部控制體系也相應具有高復雜性、綜合性等特點,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,適應項目需求。其后,對具體的BOT項目案例進行介紹與分析,依照項目實際運作流程的各個階段詳細闡述了此BOT項目的內(nèi)部控制現(xiàn)狀,深挖項目內(nèi)部控制體系中所存在的問題,尤其是關(guān)鍵控制點,進而對內(nèi)控問題存在的原因進行了研究分析。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:健全項目管理團隊;建立BOT項目問責機制;做好BOT項目中介服務機構(gòu)質(zhì)量控制;做好BOT項目可行性研究控制;加強BOT項目設計環(huán)節(jié)控制及項目概預算的審核;建立BOT項目手續(xù)辦理及各項合同約定審核機制;完善BOT項目現(xiàn)場管理和監(jiān)督機制;加強BOT項目運營監(jiān)管;建立BOT項目多方信息溝通機制。本文并非直接套用內(nèi)部控制的五要素模型,而是針對具體的污水處理廠BOT項目的詳細操作流程進行的內(nèi)部控制研究,內(nèi)部控制體系的構(gòu)建是針對其各個關(guān)鍵控制環(huán)節(jié)。先是從各個階段的內(nèi)部控制現(xiàn)狀出發(fā),對內(nèi)控現(xiàn)狀進行分析,然后具體每個關(guān)鍵控制點中存在的內(nèi)控問題,最后再針對性的逐一給出應對措施,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,對于水污染治理的生產(chǎn)經(jīng)營過程了解還不夠透徹,對于A項目存在的內(nèi)部控制缺陷調(diào)查還不夠深入細致,同時給出的建議還沒有在實際業(yè)務中經(jīng)過多次推敲和有效驗證,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.
【學位授予單位】：中國財政科學研究院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：X703;F283

【參考文獻】

相關(guān)期刊論文 前10條

1 唐大鵬;常語萱;王璐璐;;供給側(cè)改革下政府與社會資本合作(PPP)內(nèi)部控制制度創(chuàng)新[J];財政科學;2016年07期

2 吳義妹;;PPP模式在企業(yè)內(nèi)部控制與預算管理中如何應用分析[J];現(xiàn)代國企研究;2015年16期

3 張嬈;;基礎設施PPP項目內(nèi)部控制體系設計研究[J];建筑經(jīng)濟;2015年04期

4 徐虹;林鐘高;余婷;何亞偉;;內(nèi)部控制有效性、會計穩(wěn)健性與商業(yè)信用模式[J];審計與經(jīng)濟研究;2013年03期

5 劉啟亮;羅樂;何威風;陳漢文;;產(chǎn)權(quán)性質(zhì)、制度環(huán)境與內(nèi)部控制[J];會計研究;2012年03期

6 張繼勛;周冉;孫鵬;;內(nèi)部控制披露、審計意見、投資者的風險感知和投資決策:一項實驗證據(jù)[J];會計研究;2011年09期

7 吳秋生;楊瑞平;;內(nèi)部控制評價整合研究[J];會計研究;2011年09期

8 王惠芳;;內(nèi)部控制缺陷認定:現(xiàn)狀、困境及基本框架重構(gòu)[J];會計研究;2011年08期

9 楊雄勝;;內(nèi)部控制范疇定義探索[J];會計研究;2011年08期

10 古淑萍;;現(xiàn)代企業(yè)內(nèi)部控制的新制度經(jīng)濟學探討[J];經(jīng)濟問題探索;2011年06期

相關(guān)重要報紙文章 前1條

1 賈康;蘇京春;;PPP：制度供給的偉大創(chuàng)新[N];企業(yè)家日報;2015年

，

本文編號：1720031