工程项目内部控制——以C工程项目为例-工商管理专业论文.docx

万方数据 万方数据 工程项目内部控制——以 C 工程项目为例 摘 要 经过多年的发展，我国各类高新技术产业开发区（以下简称“高新 区”）作为“转方式、调结构”的先行区，如今已经成为带动各地经济结 构调整和经济发展方式转变的强大引擎。作为促进创新型产业聚集发展 的主要载体，高新区工程项目投资的有效决策、建设过程中的严格控制 以及投入运营后的规范管理，对于改善和提升区域服务环境、加速区域 产业结构升级、加快科技成果向现实生产力的转化起到了非常重要的作 用。为了避免高新区工程项目建设中的投资决策失误、资金链断裂、项 目成本失控等问题，必须以项目成本、资金为核心控制目标，建立符合 高新区持续、滚动发展需求的工程项目内部控制体系。本文以民营主导 的国家级高新区工程项目为例，深入分析民营高新区工程项目存在的各 种问题；同时，借鉴国内外先进的内部控制理论，将内部控制的思想以 及风险管理的理念全面运用到民营高新区工程项目建设的全过程中，规 范流程，提高效率，提出具有实践指导意义的工程项目成本控制、资金 控制方案，确保工程项目的顺利实施，以助推高新区发展硬环境的持续 优化。 关键词：高新区；工程项目；内部控制 T H E I NT E RNAL CO NT R O L I N T H E P RO J E CT — — CASE ST UDY O F C P RO J E CT ABSTRACT After years of development, all kinds of High-tech Zone in China， which are as transfer mode, adjust structure area, now has become the powerful engine driving economic restructuring and changing the pattern of economic development. As the main carrier of promoting innovation of industry agglomeration development, the effective decision, strict control of the construction process and standardize management after put into operation of the High-tech Zone Project, play very important role in improving regional service environment and accelerating the upgrading of regional industrial structure and the conversion of scientific and technological achievements into practical productive forces. In order to avoid the mistakes such as capital chain rupture, cost control problems of investment decision of High-tech Zone in project construction. High-tech Zone must take the item cost, capital as the core control objectives, to establish the internal control system rolling development demand continuously. According to the National High-tech Zone project leading example of the private, the paper analyses various problems of private high-tech zone project; Moreover, it profits from the domestic and foreign advanced theory of internal control, internal control and ideological concept of risk management to the whole process of comprehensive application of the private high-tech zone proje