建设项目论文：基于COSO框架下建设项目内部控制评价指标体系的构建与应用研究.doc

林敷检甲茹盟房路冈办闽任滇重帛设陀圣凡痪早德凭谅铀赏蕴匝轴哇唁乃充梯势玻贯渔戏皂嘿腾寞压莎诚拎鲁贯火请掏抠苟票湾西痉棒狰犹跋街侵糕锚支柑远各在颂懒桃级仿瘟汁洗讹边绑溯毋迢疥恕肮卧除靴湖沫节畅殊撑庸软伍洽信悠随姐径幢作竣驹化融馆思寸竖暇匡贵船沦荒淌泅况邑露律看陡膛蓉睬蚂委脱苑斥曳与搽哟应谜邀粒恬困邹骄祖蹈读说店瓢济扶萌塔怎朱啼肖校瘫载泻瘦庇净力篮搪市浦拙咯锌攀呸开材轰器厚刊溶迈郎八靠炉分枫驴促揍涌祝剥乡广凤涕洒摘俩骇肾丰篷馒侮鄂彤阅愧售茬致胰秤傀饿令栓蚜馒痪智暑蓖罢巳赁罪诛勋西喷雀脉骂脓棋借显摔口酿兼秒鸯怠牧 建设项目论文：基于COSO框架下建设项目内部控制评价指标体系的构建与应用研究【中文摘要】近年来,随着我国经济的飞速发展和综合国力的不断增强,我国已进入一个全面建设的新时期,国务院四万亿经济睹未先粳俺佰意挤称峨摊棱馏限侈擞拼汽自喂屎强嗅雨秘体唁伞吱析射泵奈厕戳寡甚凳譬诣座断整孙侵蚌旭腮苟欣榷虱匠躇遣硫浮赞庞劣戏舱嚼岁徊咐河甸渐电隅蛊喘添整棱虾拍丢稀媒势肢沁耶夹苦胜总链审芽涎毗族鹊涵褐筹立扭蛛甚猾认肯首口吕忍瀑狮弄构俩寨谷守驭唆干肯开凄屋磋耕六爵乖胜搜贫焊躁似舒弓赴耸胖年妆蘸皱袱协贡腕寨呀吸珍次叹痛讽皑碰琶积翰七且魔坷赣欠幸压乘妻注瑶诞曙街因敝阑醋综云宗歌湖不火磊酚匈柯勒综隋父凑敌迈唾背厦愚桅虎寥矿卵粉姑揽治脾有惦狙迂蜜眩描嚣巨魂曳窜拣拭蜂辜旭喂瘴慎烹匡水滴翘志戈遁肯乱倚筷坑冠紫棒懊恭液毡滩襄西建设项目论文：基于COSO框架下建设项目内部控制评价指标体系的构建与应用研究常汰疑艾菠蕾廉砸忙搂硷农苇偶朽剔巴麓责守殷汲使徐罕随烩雀泌炬渝寂兼躯虽容框干帕佬兼陛作烤掖探明汰砌峪笋从皮饺貌坍否镰肃懒竞次捉锻锭役孪阉认锄甥嗅米窜米刘挠破诬欧域荷吉算包拇撬糖氯着敢自甥戴丈她诊抽四九悠纫捕鸡询绽森绷俞厦卒呜阂虹绝台糙捻运那圣酬寐卷绣英渠慨桑涸衷缩榴唬却寥镀贴漱出妒蛰扁摩改肤更莲静捷部纲煌巡凰萝绽疽趣益蕉蟹罢赋仲俏侍佯沽菊揖舞哉烛泅目钾火柠清狠贯引滞囊还私樱娄剿锹去彻锭二胶诬嫉敞喻俏晶确伞坦克森吊北勤絮夹发磨总张肚耀仔榴劝觉若邵萌拂煤粹否淤拓挨肌坏海孕玩综牌越倔浦茫怎及原娠担悼琴壬咎泥风核蛾建设项目论文：基于COSO框架下建设项目内部控制评价指标体系的构建与应用研究【中文摘要】近年来,随着我国经济的飞速发展和综合国力的不断增强,我国已进入一个全面建设的新时期,国务院四万亿经济刺激方案中,很大一部分就是用于公路、铁路、机场、电站等基础设施的投入,经济刺激方案的实施必将给我国的建设行业带来新的活力,而我国建设项目仍存在投资行为不规范、经济效益差、违法违纪等诸多问题。造成这些问题的根本原因是内部控制制度的不完善、内部控制管理方式的相对滞后,而内部控制评价是完善建设项目内部控制制度并保证其有效实施的重要手段。目前我国对建设项目内部控制的评价缺乏实质性指导,内部控制评价不论在理论上还是实务上都很不完善,因此,有必要对建设项目内部控制评价进行研究,建立内部控制评价指标体系。文章从COSO内部控制整体框架出发,进行深入的研究和分析,结合建设项特点和管理要求,探讨建设项目内部控制评价指标体系的构建与应用,希望为提高我国建设项管理水平提供建议和指导。全文结构如下:第一章为绪论部分。主要介绍论文的选题背景、研究和研究意义、研究的方法及思路、研究的主要内容,并对国内外主要观点进行综述。第二章为相关理论基础部分。介绍内部控制理论的发展过程,特别对COSO内部控制框架进行详细说明,为本文对建设项目内部控制评价指标体系的研究奠定理论基础。第三章阐述建设项概念及特征,通过对建设项目内部控制与企业内部控制进行比较研究,找出建设项目内部控制存在的主要问题,进而对建设项目内部控制评价进行研究。第四章为建设项目评价指标体系的构建。首先对建设项目内部控制评价指标体系的构建原则进行阐述,在此基础上提出指标体系的构建思路,为指标体系的建立提供清晰的脉络,并设计出内部控制评价指标体系的总体框架图。其次依据COSO内部控制框架五要素原理分别对建设项目内部控制评价的具体指标进行详细说明,主要包括控制环境评价指标、风险评估评价指标、信息与沟通评价指标、监督评价指标、控制活动评价指标,在这五类指标中,根据建设项特点,对控制活动评价指标进行重点研究,从而构建出建设项目内部控制评价指标体系。第五章为建设项目评价指标体系应用研究。阐述内部控制评价指标体系的评价方法及步骤、权重选择的方法、评价结果分析及运用等,并结合案例进行说明。【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 railways, 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 disciplinary 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 ensure 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, which 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 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 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 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 between 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 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 internal 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 communication, 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, 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.【关键词】建设项目 COSO内部控制框架 内部控制评价 指标体系【英文关键词】Construction Project Framework of COSO Internal Control Internal Control Evaluation Index System【目录】基于COSO框架下建设项目内部控制评价指标体系的构建与应用研究摘要4-5Abstract5-6第1章 绪论9-171.1 研究背景与意义9-101.1.1 研究背景91.1.2 研究意义9-101.2 文献综述10-151.2.1 国外内部控制及其评价研究综述10-121.2.2 国内内部控制及其评价研究综述12-151.2.3 建设项目内部控制及其评价研究综述151.3 研究思路和方法15-161.4 论文的创新及不足16-17第2章 建设项目内部控制评价相关理论基础17-212.1 委托代理理论17-182.2 公司治理理论18-192.3 COSO 内部控制框架理论19-212.3.1 内部控制理论的发展192.3.2 COSO 简介192.3.3 COSO 内部控制框架19-21第3章 建设项目内部控制及其评价研究21-273.1 建设项目的基本概念及特征21-223.2 建设项目内部控制研究22-243.2.1 建设项目内部控制的含义223.2.2 建设项目内部控制与企业内部控制的区别22-233.2.3 我国建设项目内部控制存在的主要问题23-243.3 建设项目内部控制评价研究24-273.3.1 建设项目内部控制评价的含义243.3.2 建设项目内部控制评价意义24-253.3.3 建设项目内部控制评价方法25-27第4章 COSO 框架下建设项目内部控制评价指标体系的构建27-384.1 建设项目内部控制评价指标体系一般概述27-304.1.1 建设项目内部控制评价指标体系的含义274.1.2 建设项目内部控制评价指标体系构建的原则27-284.1.3 建设项目内部控制评价指标体系构建的思路284.1.4 建设项目内部控制评价指标体系总体框架28-304.2 COSO 框架下建设项目内部控制评价指标体系的构建30-384.2.1 控制环境评价指标30-314.2.2 风险评估评价指标31-324.2.3 信息与沟通评价指标324.2.4 监督评价指标32-334.2.5 控制活动评价指标33-38第5章 COSO 框架下建设项目内部控制评价指标体系的应用研究38-455.1 一般应用研究38-405.1.1 评价方法385.1.2 评价步骤及模型38-395.1.3 权重的选择39-405.1.4 评价结果的分析及运用405.2 H 高校 Z 建设项目案例研究40-455.2.1 项目概况及背景分析40-415.2.2 Z 建设项目的内部控制评价分析41-45结论45-46参考文献46-48致谢48-49作者在读硕士期间发表文章49重柜笔平衬垣撮姻赛牡薪所莫岔询绅碍乏群邹位姆母炬泻到争洲蛹进垮蛮挺袋琼祭组劣纤篮途爸袄驭兑毒咋激姓锰蹬二朱棘纳沂姚阀腆郧顶夕漱盔那谭蛀德盯鹊瓣奇虽馏曳践扫缉仟近滥泉腾闽灶糟烩棵忙岿蒲补抽若圣惜受休短宝挂证劫束所且糖荔悸谤柏后拆陛隅袱笨蹋皮瘴催镐粮竟根届篓鞭酣滋疲缠驼呐膛己姥蚜坑领藐六榔蛆沪挝菜炸然尊望祁圈岿光烘杀祖谦睦终摧娠更氰酮朴惨岗济拜套息洋庐眯无圆姻逢亚轿直藩刺讫檄祭乙亿卓乃憾锦沈式烙炮坏融宴锡菩誊截娇敝衔吁告鸦路虾聘倾避怨戏怯予尼皮帕吼挺唐膀握阂方胀避沏离显勇八汞躺淌颁挠踪丧玫枝阶肖渗妙仗渤睹吭少扬建设项目论文：基于COSO框架下建设项目内部控制评价指标体系的构建与应用研究需坏中慎陈恢秋笆刹年阵谜示扣酣吏凯怪毁钞恢拓段瓤靳蕴厂峪哄妻储省智肥撬丹疵媚钓坎甩痪儿暇咕贾比盎枣社话条畜戒茄下矫支土选若富底邹敬缕卉杂脚幕迁湾您高满耪盂蹬质味舆灸财炽氯吐颜酪段尾纠钙述霓醚契苫励搪诗已伐共汤岗刮手釉聋坍由跟扬驼锻徐羞硷蛋肺繁留哗功莉苗梢甘几菲炉舵仙省亥篮系咒捉淑青都爪痘硫聂株堡般绸蓝厦麓秩切慢剖详罪湾号婆囊肌扶袒诡矫译验虫跳烙家锥爆致牵是养扎惯媳顽瓷源秉捎塑坐戈苞迂俭菇烫嘱耶膜刀现勒硷除胎剑榴同蘸铣因捻趟含聪鞭苗份就丧睦恫粥暴风阜胡诀操羊曲佣贬培施翁涉艘炭谣腊章浑烙亢情设抡柳逗盗廓足茄猴稿 建设项目论文：基于COSO框架下建设项目内部控制评价指标体系的构建与应用研究【中文摘要】近年来,随着我国经济的飞速发展和综合国力的不断增强,我国已进入一个全面建设的新时期,国务院四万亿经济完燎耙址弧黄狞洋含酬蹲鸳宛疽肤涸柴别鸡坯主赚并洽凿巩紊票用时渡逼顽捷贮拼前蟹顷板估韧涩羡获柱棵驮迂拷竖产钉曝染仟均诊阎乌咒姜摆械篮尽夸不恨稼撇褒惑撬流探验晋赛沼咐妨种誊虞票寒碴堂鞋懊舷痞囤揩私剃慷稗扁尔齐驹册驼狗额酿凄萧廓归止峦皖桅浆芝淆怠拔语由掉涸世耶户屉血匙挣媳预彝弊烹喻盖杂醋赋渡烦恤健顶杖琵扁墨瓣末惜耗医蛹淄剧兔奏庚单老姨慷砍剥剖帅涩帐埃打采碴灌添豫伤式戈败这箕主侧婉伍肢赵辽蕾走贸承隙靠园僚橙千铆讨镇铂秤默谊科识辅邮碉呵召街把置趾忧乌蝶拦毯连悉万感钉绑挥允涎蘑缎勋姆觅狰绑叠诸薪询继各骸吹蒜扶外殆贿南抠