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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构建和应用研究
【汉字摘要】多年来,伴随中国经济飞速发展和综合国力不停增强,中国已进入一个全方面建设新时期,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、电站等基础设施投入,经济刺激方案实施必将给中国建设行业带来新活力,而中国建设项目仍存在投资行为不规范、经济效益差、违法违纪等很多问题。造成这些问题根本原因是内部控制制度不完善、内部控制管理方法相对滞后,而内部控制评价是完善建设项目内部控制制度并确保其有效实施关键手段。现在中国对建设项目内部控制评价缺乏实质性指导,内部控制评价不管在理论上还是实务上全部很不完善,所以,有必需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构建和应用,期望为提升中国建设项管理水平提供提议和指导。全文结构以下:第一章为绪论部分。关键介绍论文选题背景、研究和研究意义、研究方法及思绪、研究关键内容,并对中国外关键见解进行综述。第二章为相关理论基础部分。介绍内部控制理论发展过程,尤其对COSO内部控制框架进行具体说明,为本文对建设项目内部控制评价指标体系研究奠定理论基础。第三章叙述建设项概念及特征,经过对建设项目内部控制和企业内部控制进行比较研究,找出建设项目内部控制存在关键问题,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构建。首先对建设项目内部控制评价指标体系构建标准进行叙述,在此基础上提出指标体系构建思绪,为指标体系建立提供清楚脉络,并设计出内部控制评价指标体系总体框架图。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具体指标进行具体说明,关键包含控制环境评价指标、风险评定评价指标、信息和沟通评价指标、监督评价指标、控制活动评价指标,在这五类指标中,依据建设项特点,对控制活动评价指标进行关键研究,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。叙述内部控制评价指标体系评价方法及步骤、权重选择方法、评价结果分析及利用等,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 China’s 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 China’s 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. What’s 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构建和应用研究
摘要
4-5
Abstract
5-6
第1章 绪论
9-17
1.1 研究背景和意义
9-10
1.1.1 研究背景
9
1.1.2 研究意义
9-10
1.2 文件综述
10-15
1.2.1 国外内部控制及其评价研究综述
10-12
1.2.2 中国内部控制及其评价研究综述
12-15
1.2.3 建设项目内部控制及其评价研究综述
15
1.3 研究思绪和方法
15-16
1.4 论文创新及不足
16-17
第2章 建设项目内部控制评价相关理论基础
17-21
2.1 委托代理理论
17-18
2.2 企业治理理论
18-19
2.3 COSO 内部控制框架理论
19-21
2.3.1 内部控制理论发展
19
2.3.2 COSO 介绍
19
2.3.3 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
21-27
3.1 建设项目标基础概念及特征
21-22
3.2 建设项目内部控制研究
22-24
3.2.1 建设项目内部控制含义
22
3.2.2 建设项目内部控制和企业内部控制区分
22-23
3.2.3 中国建设项目内部控制存在关键问题
23-24
3.3 建设项目内部控制评价研究
24-27
3.3.1 建设项目内部控制评价含义
24
3.3.2 建设项目内部控制评价意义
24-25
3.3.3 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构建
27-38
4.1 建设项目内部控制评价指标体系通常概述
27-30
4.1.1 建设项目内部控制评价指标体系含义
27
4.1.2 建设项目内部控制评价指标体系构建标准
27-28
4.1.3 建设项目内部控制评价指标体系构建思绪
28
4.1.4 建设项目内部控制评价指标体系总体框架
28-30
4.2 COSO 框架下建设项目内部控制评价指标体系构建
30-38
4.2.1 控制环境评价指标
30-31
4.2.2 风险评定评价指标
31-32
4.2.3 信息和沟通评价指标
32
4.2.4 监督评价指标
32-33
4.2.5 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应用研究
38-45
5.1 通常应用研究
38-40
5.1.1 评价方法
38
5.1.2 评价步骤及模型
38-39
5.1.3 权重选择
39-40
5.1.4 评价结果分析及利用
40
5.2 H 高校 Z 建设项目案例研究
40-45
5.2.1 项目概况及背景分析
40-41
5.2.2 Z 建设项目标内部控制评价分析
41-45
结论
45-46
参考文件
46-48
致谢
48-49
作者在读硕士期间发表文章
49
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