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

1、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

2、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

3、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

4、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 railwa

5、ys, 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 disciplinar

6、y 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 en

7、sure 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, whic

8、h 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

9、 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

10、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

11、 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 betwee

12、n 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

13、 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 intern

14、al 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 communica

15、tion, 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,

16、 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 Fr

17、amework 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

18、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3