建設(shè)項(xiàng)目論文：基于COSO框架下建設(shè)項(xiàng)目?jī)?nèi)部控制評(píng)價(jià)指標(biāo)體系的構(gòu)建

1、. ：.；建立工程論文：基于COSO框架下建立工程內(nèi)部控制評(píng)價(jià)目的體系的構(gòu)建與運(yùn)用研討【中文摘要】近年來(lái),隨著我國(guó)經(jīng)濟(jì)的飛速開(kāi)展和綜合國(guó)力的不斷加強(qiáng),我國(guó)已進(jìn)入一個(gè)全面建立的新時(shí)期,國(guó)務(wù)院四萬(wàn)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(chǎng)、電站等根底設(shè)備的投入,經(jīng)濟(jì)刺激方案的實(shí)施必將給我國(guó)的建立行業(yè)帶來(lái)新的活力,而我國(guó)建立工程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(wèn)題。呵斥這些問(wèn)題的根本緣由是內(nèi)部控制制度的不完善、內(nèi)部控制管理方式的相對(duì)滯后,而內(nèi)部控制評(píng)價(jià)是完善建立工程內(nèi)部控制制度并保證其有效實(shí)施的重要手段。目前我國(guó)對(duì)建立工程內(nèi)部控制的評(píng)價(jià)缺乏本質(zhì)性指點(diǎn),內(nèi)部控制評(píng)價(jià)不論在實(shí)際

2、上還是實(shí)務(wù)上都很不完善,因此,有必要對(duì)建立工程內(nèi)部控制評(píng)價(jià)進(jìn)展研討,建立內(nèi)部控制評(píng)價(jià)目的體系。文章從COSO內(nèi)部控制整體框架出發(fā),進(jìn)展深化的研討和分析,結(jié)合建立項(xiàng)特點(diǎn)和管理要求,討論建立工程內(nèi)部控制評(píng)價(jià)目的體系的構(gòu)建與運(yùn)用,希望為提高我國(guó)建立項(xiàng)管理程度提供建議和指點(diǎn)。全文構(gòu)造如下:第一章為緒論部分。主要引見(jiàn)論文的選題背景、研討和研討意義、研討的方法及思緒、研討的主要內(nèi)容,并對(duì)國(guó)內(nèi)外主要觀念進(jìn)展綜述。第二章為相關(guān)實(shí)際根底部分。引見(jiàn)內(nèi)部控制實(shí)際的開(kāi)展過(guò)程,特別對(duì)COSO內(nèi)部控制框架進(jìn)展詳細(xì)闡明,為本文對(duì)建立工程內(nèi)部控制評(píng)價(jià)目的體系的研討奠定實(shí)際根底。第三章論述建立項(xiàng)概念及特征,經(jīng)過(guò)對(duì)建立工程內(nèi)部控

3、制與企業(yè)內(nèi)部控制進(jìn)展比較研討,找出建立工程內(nèi)部控制存在的主要問(wèn)題,進(jìn)而對(duì)建立工程內(nèi)部控制評(píng)價(jià)進(jìn)展研討。第四章為建立工程評(píng)價(jià)目的體系的構(gòu)建。首先對(duì)建立工程內(nèi)部控制評(píng)價(jià)目的體系的構(gòu)建原那么進(jìn)展論述,在此根底上提出目的體系的構(gòu)建思緒,為目的體系的建立提供明晰的脈絡(luò),并設(shè)計(jì)出內(nèi)部控制評(píng)價(jià)目的體系的總體框架圖。其次根據(jù)COSO內(nèi)部控制框架五要素原理分別對(duì)建立工程內(nèi)部控制評(píng)價(jià)的詳細(xì)目的進(jìn)展詳細(xì)闡明,主要包括控制環(huán)境評(píng)價(jià)目的、風(fēng)險(xiǎn)評(píng)價(jià)評(píng)價(jià)目的、信息與溝通評(píng)價(jià)目的、監(jiān)視評(píng)價(jià)目的、控制活動(dòng)評(píng)價(jià)目的,在這五類(lèi)目的中,根據(jù)建立項(xiàng)特點(diǎn),對(duì)控制活動(dòng)評(píng)價(jià)目的進(jìn)展重點(diǎn)研討,從而構(gòu)建出建立工程內(nèi)部控制評(píng)價(jià)目的體系。第五章為建

4、立工程評(píng)價(jià)目的體系運(yùn)用研討。論述內(nèi)部控制評(píng)價(jià)目的體系的評(píng)價(jià)方法及步驟、權(quán)重選擇的方法、評(píng)價(jià)結(jié)果分析及運(yùn)用等,并結(jié)合案例進(jìn)展闡明。【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

5、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 disci

6、plinary 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

7、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

8、, 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 in

9、ternal 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 conclude

10、s 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 und

11、er 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

12、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 c

13、ore 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

14、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 com

15、munication, 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

16、 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.【關(guān)鍵詞】建立工程 COSO內(nèi)部控制框架 內(nèi)部控制評(píng)價(jià) 目的體系【英文關(guān)鍵詞】Construction Proj

17、ect Framework of COSO Internal Control Internal Control Evaluation Index System【目錄】基于COSO框架下建立工程內(nèi)部控制評(píng)價(jià)目的體系的構(gòu)建與運(yùn)用研討摘要4-5Abstract5-6第1章 緒論9-171.1 研討背景與意義9-101.1.1 研討背景91.1.2 研討意義9-101.2 文獻(xiàn)綜述10-151.2.1 國(guó)外內(nèi)部控制及其評(píng)價(jià)研討綜述10-121.2.2 國(guó)內(nèi)內(nèi)部控制及其評(píng)價(jià)研討綜述12-151.2.3 建立工程內(nèi)部控制及其評(píng)價(jià)研討綜述151.3 研討思緒和方法15-161.4 論文的創(chuàng)新及缺乏16-17

18、第2章 建立工程內(nèi)部控制評(píng)價(jià)相關(guān)實(shí)際根底17-212.1 委托代理實(shí)際17-182.2 公司治理實(shí)際18-192.3 COSO 內(nèi)部控制框架實(shí)際19-212.3.1 內(nèi)部控制實(shí)際的開(kāi)展192.3.2 COSO 簡(jiǎn)介192.3.3 COSO 內(nèi)部控制框架19-21第3章 建立工程內(nèi)部控制及其評(píng)價(jià)研討21-273.1 建立工程的根本概念及特征21-223.2 建立工程內(nèi)部控制研討22-243.2.1 建立工程內(nèi)部控制的含義223.2.2 建立工程內(nèi)部控制與企業(yè)內(nèi)部控制的區(qū)別22-233.2.3 我國(guó)建立工程內(nèi)部控制存在的主要問(wèn)題23-243.3 建立工程內(nèi)部控制評(píng)價(jià)研討24-273.3.1 建立工程內(nèi)部控制評(píng)價(jià)的含義243.3.2 建立工程內(nèi)部控制評(píng)價(jià)意義24-253.3.3 建立工程內(nèi)部控制評(píng)價(jià)方法25-27第4章 COSO 框架下建立工程內(nèi)部控制評(píng)價(jià)目的體系的構(gòu)建27-384.1 建立工程內(nèi)部控制評(píng)價(jià)目的體系普通概述27-304.1.1 建立工程內(nèi)部控制評(píng)價(jià)目的體系的含義274.1.2 建立工程內(nèi)部控制評(píng)價(jià)目的體系構(gòu)建的原那么27-284.1.3 建立工程內(nèi)部控制評(píng)價(jià)目的體系構(gòu)建的思緒284.1.4 建立工程內(nèi)部控制評(píng)價(jià)目的體系總體框架28-304.2 COSO 框架下建立工程內(nèi)部控制評(píng)價(jià)目的體系的構(gòu)建30-384.2.1 控制環(huán)境評(píng)價(jià)目的3