风险导向模式下PPP项目内部控制的构建——以安徽池州市海绵城市建设清溪河流域水环境综合治理PPP项目为例.docVIP

风险导向模式下PPP项目内部控制的构建——以安徽池州市海绵城市建设清溪河流域水环境综合治理PPP项目为例 摘要： 当前国家大力提倡PPP模式进行基础设施建设，然而由于其参与方众多，建设周期长且复杂，风险多发而广泛，而PPP项目的内部控制不健全，不能很好的控制风险，采用风险导向模式可以针对存在的风险进行精准突破，有效保障项目内部控制的有效运行。本文首先阐述了PPP项目内部控制构建的目的、意义以及研究的必要性，然后对于风险导向模式、内部控制、PPP项目内部控制的相关理论进行具体介绍，紧接着，针对PPP项目内部控制的现状，按照PPP项目的全业务流程顺序，对现阶段内部控制存在的问题进行总结，并对各个问题所产生的风险进行分析，针对风险提出相应的内部控制构建措施，最后结合案例具体情况对PPP项目内部控制进行构建。 关键词： 风险导向模式 PPP项目 内部控制 毕业论文中文摘要 Title The Construction of Internal Control of PPP Project under Risk-oriented Mode——Taking the Comprehensive Arrangement of Water Environment in Qingxi River Basin of Sponge City Construction in Chizhou city,Anhui Province as an Example Abstract At present, the state strongly advocates PPP mode to carry out infrastructure construction. However, due to the frequent occurrence of risks, the risk-oriented mode is adopted to break through risks and ensure the effective operation of internal control. Firstly, the purpose, significance and necessity of research on internal control of PPP project are expounded. Then, the relevant theories of risk-oriented mode, internal control and internal control of PPP project are introduced in detail. Secondly, according to the current situation of internal control of PPP project and the whole business process sequence of PPP project, the existing problems of internal control at the present stage are summarized, and the risks arising from each problem are analyzed. The corresponding internal control construction measures are proposed according to the risks. Finally, the internal control of PPP project is constructed according to the specific case. Keywords： Risk-oriented model PPP project Internal control model 毕业论文外文摘要 PAGE 12 目 次 TOC \t 论文1,1,论文2,2,论文3,3 1 引言 1 2 理论基础 2 2.1 风险导向模式概述 2 2.2 内部控制相关理论概述 2 2.3 PPP项目内部控制理论概述 2 3 PPP项目内部控制风险分析 3 3.1 项目识别阶段存在的风险及对策 3 3.2 项目准备阶段存在的风险及对策 4 3.3 项目采购阶段存在的风险及对策 4 3.4 项目执行阶段存在的风险及对策 5 3.5 项目移交阶段存在的风险及对策 6 4 风险导向模式下PPP项目内部控制构建