建設(shè)項(xiàng)目論文：基于COSO框架下建設(shè)項(xiàng)目內(nèi)部控制評價指標(biāo)體系的構(gòu)建與應(yīng)用研究

1、建設(shè)項(xiàng)目論文：基于COSO框架下建設(shè)項(xiàng)目內(nèi)部控制評價指標(biāo)體系的構(gòu)建與應(yīng)用研究【中文摘要】近年來,隨著我國經(jīng)濟(jì)的飛速發(fā)展和綜合國力的不斷增強(qiáng),我國已進(jìn)入一個全面建設(shè)的新時期,國務(wù)院四萬億經(jīng)濟(jì)刺激方案中,很大一部分就是用于公路、鐵路、機(jī)場、電站等基礎(chǔ)設(shè)施的投入,經(jīng)濟(jì)刺激方案的實(shí)施必將給我國的建設(shè)行業(yè)帶來新的活力,而我國建設(shè)項(xiàng)目仍存在投資行為不規(guī)范、經(jīng)濟(jì)效益差、違法違紀(jì)等諸多問題。造成這些問題的根本原因是內(nèi)部控制制度的不完善、內(nèi)部控制管理方式的相對滯后,而內(nèi)部控制評價是完善建設(shè)項(xiàng)目內(nèi)部控制制度并保證其有效實(shí)施的重要手段。目前我國對建設(shè)項(xiàng)目內(nèi)部控制的評價缺乏實(shí)質(zhì)性指導(dǎo),內(nèi)部控制評價不論在理論上還是實(shí)務(wù)

2、上都很不完善,因此,有必要對建設(shè)項(xiàng)目內(nèi)部控制評價進(jìn)行研究,建立內(nèi)部控制評價指標(biāo)體系。文章從COSO內(nèi)部控制整體框架出發(fā),進(jìn)行深入的研究和分析,結(jié)合建設(shè)項(xiàng)特點(diǎn)和管理要求,探討建設(shè)項(xiàng)目內(nèi)部控制評價指標(biāo)體系的構(gòu)建與應(yīng)用,希望為提高我國建設(shè)項(xiàng)管理水平提供建議和指導(dǎo)。全文結(jié)構(gòu)如下:第一章為緒論部分。主要介紹論文的選題背景、研究和研究意義、研究的方法及思路、研究的主要內(nèi)容,并對國內(nèi)外主要觀點(diǎn)進(jìn)行綜述。第二章為相關(guān)理論基礎(chǔ)部分。介紹內(nèi)部控制理論的發(fā)展過程,特別對COSO內(nèi)部控制框架進(jìn)行詳細(xì)說明,為本文對建設(shè)項(xiàng)目內(nèi)部控制評價指標(biāo)體系的研究奠定理論基礎(chǔ)。第三章闡述建設(shè)項(xiàng)概念及特征,通過對建設(shè)項(xiàng)目內(nèi)部控制與企業(yè)內(nèi)

3、部控制進(jìn)行比較研究,找出建設(shè)項(xiàng)目內(nèi)部控制存在的主要問題,進(jìn)而對建設(shè)項(xiàng)目內(nèi)部控制評價進(jìn)行研究。第四章為建設(shè)項(xiàng)目評價指標(biāo)體系的構(gòu)建。首先對建設(shè)項(xiàng)目內(nèi)部控制評價指標(biāo)體系的構(gòu)建原則進(jìn)行闡述,在此基礎(chǔ)上提出指標(biāo)體系的構(gòu)建思路,為指標(biāo)體系的建立提供清晰的脈絡(luò),并設(shè)計出內(nèi)部控制評價指標(biāo)體系的總體框架圖。其次依據(jù)COSO內(nèi)部控制框架五要素原理分別對建設(shè)項(xiàng)目內(nèi)部控制評價的具體指標(biāo)進(jìn)行詳細(xì)說明,主要包括控制環(huán)境評價指標(biāo)、風(fēng)險評估評價指標(biāo)、信息與溝通評價指標(biāo)、監(jiān)督評價指標(biāo)、控制活動評價指標(biāo),在這五類指標(biāo)中,根據(jù)建設(shè)項(xiàng)特點(diǎn),對控制活動評價指標(biāo)進(jìn)行重點(diǎn)研究,從而構(gòu)建出建設(shè)項(xiàng)目內(nèi)部控制評價指標(biāo)體系。第五章為建設(shè)項(xiàng)目評價指

4、標(biāo)體系應(yīng)用研究。闡述內(nèi)部控制評價指標(biāo)體系的評價方法及步驟、權(quán)重選擇的方法、評價結(jié)果分析及運(yùn)用等,并結(jié)合案例進(jìn)行說明。【英文摘要】Recently, China has entered into a new period of construction with the rapid development of economy and continuous growing of national power. Much of the four-trillion economic package proposed by the State Department is used for railwa

5、ys, airport, power station and other infrastructure, which is bound to bring new vitality to Chinas construction industry. However, some problems still exist in construction project, such as ill-formed investment behavior, poor economic returns, and excessive phenomenon of illegality and disciplinar

6、y offence, etc. To begin with, the basic reason of these problems is inadequate internal control system. Internal control and management tools have lagged behind correspondingly, but internal control evaluation is an important way to improve the internal control system of construction project and en

7、sure its effective implementation. Besides, China is lacking of substantive conduction to the internal control evaluation, which both in theory and practice is not perfect. Therefore, this paper carries out intensive research and analysis based on the overall framework of COSO internal control, whic

8、h is the most instructive to the construction of internal control system of enterprises and is widely accepted in the world. Then, combining the features and management requirements of construction project, the paper is to explore construction and application of the evaluation system in the internal

9、 control of construction project and construct complete index system of internal control evaluation, and hopes to provide meaningful recommendations to Chinas management of construction project. The main structure of this paper is as followings.Introduction in the first chapter mainly concludes the

10、background, purpose and significance of research, methods and ideas, main content of research as well as review of the main points at home and abroad.In the second chapter, some relevant theories introduce the development of internal control theory, and explain in detail for those theories under the

11、 COSO framework. As a result, it has been the theoretical basis for the research of this paper in index system of internal control evaluation of construction project.Chapter three elaborates the concept and characteristics of construction project at first, then carries out a comparative study betwee

12、n internal control of construction project and internal control of enterprises, in the end identifies main problems in the internal control of construction project. Moreover, it conducts evaluative analysis as well as the connotation, methods and evolution of this project.Chapter four is the core of

13、 this paper. Firstly, it explores principles of index system of internal control evaluation in the construction project. Then, based on these principles ideas are proposed to provide a clear context for the construction of index system. At last, the map of overall framework of index system of intern

14、al control evaluation is to be designed. Whats more, specific indication is proposed to the detail index in accordance with principles of five elements of COSO internal control, which includes indicators of environmental control, indicators of risk assessment, indicators of information and communica

15、tion, indicators of monitor, as well as indicators of controlling activities. In these five indicators, indicators of controlling activities are primarily carried on by the features of construction project. Consequently, the index system of internal control evaluation is constructed.In chapter five,

16、 application of index system discusses evaluative methods and procedures of index system of internal control, and attaches great importance on selection. Combined with some examples, it provides direction for the practical implementation.【關(guān)鍵詞】建設(shè)項(xiàng)目 COSO內(nèi)部控制框架 內(nèi)部控制評價 指標(biāo)體系【英文關(guān)鍵詞】Construction Project Fr

17、amework of COSO Internal Control Internal Control Evaluation Index System【目錄】基于COSO框架下建設(shè)項(xiàng)目內(nèi)部控制評價指標(biāo)體系的構(gòu)建與應(yīng)用研究摘要4-5Abstract5-6第1章 緒論9-171.1 研究背景與意義9-101.1.1 研究背景91.1.2 研究意義9-101.2 文獻(xiàn)綜述10-151.2.1 國外內(nèi)部控制及其評價研究綜述10-121.2.2 國內(nèi)內(nèi)部控制及其評價研究綜述12-151.2.3 建設(shè)項(xiàng)目內(nèi)部控制及其評價研究綜述151.3 研究思路和方法15-161.4 論文的創(chuàng)新及不足16-17第2章 建設(shè)

18、項(xiàng)目內(nèi)部控制評價相關(guān)理論基礎(chǔ)17-212.1 委托代理理論17-182.2 公司治理理論18-192.3 COSO 內(nèi)部控制框架理論19-212.3.1 內(nèi)部控制理論的發(fā)展192.3.2 COSO 簡介192.3.3 COSO 內(nèi)部控制框架19-21第3章 建設(shè)項(xiàng)目內(nèi)部控制及其評價研究21-273.1 建設(shè)項(xiàng)目的基本概念及特征21-223.2 建設(shè)項(xiàng)目內(nèi)部控制研究22-243.2.1 建設(shè)項(xiàng)目內(nèi)部控制的含義223.2.2 建設(shè)項(xiàng)目內(nèi)部控制與企業(yè)內(nèi)部控制的區(qū)別22-233.2.3 我國建設(shè)項(xiàng)目內(nèi)部控制存在的主要問題23-243.3 建設(shè)項(xiàng)目內(nèi)部控制評價研究24-273.3.1 建設(shè)項(xiàng)目內(nèi)部控制評價的含義243.3.2 建設(shè)項(xiàng)目內(nèi)部控制評價意義24-253.3.3 建設(shè)項(xiàng)目內(nèi)部控制評價方法25-27第4章 COSO 框架下建設(shè)項(xiàng)目內(nèi)部控制評價指標(biāo)體系的構(gòu)建27-384.1 建設(shè)項(xiàng)目內(nèi)部控制評價指標(biāo)體系一般概述27-304.1.1 建設(shè)項(xiàng)目內(nèi)部控制評價指標(biāo)體系的含義274.1.2 建設(shè)項(xiàng)目內(nèi)部控制評價指標(biāo)體系構(gòu)建的原則27-284.1.3 建設(shè)項(xiàng)目內(nèi)部控制評價指標(biāo)體系構(gòu)建的思路284.1.4 建設(shè)項(xiàng)目內(nèi)部控制評價指標(biāo)體系總體框架28-304.2 COSO 框架下建設(shè)項(xiàng)目內(nèi)部控制評價指標(biāo)體系的構(gòu)建30-384.2.1 控制環(huán)境評價指標(biāo)3