西藏公路建设项目内部会计控制研究
本站原创 论文中文摘要：近年来,我国公路建设取得了可喜的成绩,保持高速增长的势头,应该感到欣慰。但也要注意到,目前在公路建设领域,对工程项目的管理还存在着诸多问题,如投资决策失误导致巨额亏损、“截留、挤占、挪用”建设资金、“三超”(项目概算超投资估算、预算超概算、决算超预算)现象普遍存在,严重影响了投资效益。这些问题产生的原因是多方面的,但毋庸置疑,在工程项目管理中缺乏有效的内部会计控制是其中最重要的原因之一。作为祖国的西南边陲――西藏自治区,公路交通建设对于西藏社会经济发展的影响和基础性作用更为突出,公路交通是西藏自治区综合交通运输的最主要方式,承担着全区95%的货运量和80%的客运量,当前和今后相当长一段时期,西藏公路建设都将保持高速增长的态势,国家更加关心西藏,各级领导对交通工作更加重视,西藏经济社会的快速发展,也给西藏公路交通发展带来前所未有的历史机遇。如何正确把握住这个机遇、利用好这个机遇,是摆在西藏交通人面前的一个现实课题。而西藏公路建设项目不仅具有一次性和单件性、项目组织结构中人员复杂、投资大、规模大、参与方多等一般特点,还面临着特殊的施工环境、施工难度、点多线长、专业技术人才极其匮乏等问题,增加了内部会计控制的难度。再者,西藏公路建设项目主要由国家进行投资,关怀、全国支援更鞭策着西藏公路交通人要珍惜来之不易的每一分钱,尽最大努力提高公路建设投资效益,在当前西藏交通发展的关键时期,更需要完善的内部会计控制体系,保证项目的投资、质量和进度三大目标体系的实现。论文第一部分绪论。介绍了选题背景、工程项目内部会计控制研究的现状、研究意义、研究内容与思路。除第一部分绪论外,主体部分包括四个部分,主要内容如下:第二部分西藏公路建设项目内部会计控制现状分析。首先分析了西藏公路建设项目内部会计控制的现状和存在的主要问题,并对内部会计控制环境不完善、内部会计控制活动薄弱、对内部会计控制活动的监督缺乏等主要问题进行了深入剖析。然后从西藏公路建设项目内部会计控制环境建设、严格规范西藏公路建设项目内部会计控制活动和强化西藏公路建设项目内部会计控制监督检查方面进行了深入探讨,构建了西藏公路建设项目内部会计控制体系。第三部分西藏公路建设项目内部会计控制环境建设。由于公路建设项目内部会计控制不同于货币资金、实物投资、长期投资等单一的内部会计控制,它是几个单一内部会计控制的有机综合,是一个系统控制工程。因此,加强工程项目内部会计控制,必须从内部控制系统的角度出发,完善内部会计控制环境。所谓内部会计控制环境,是指内部会计控制所赖以生存的、对其建立和实施产生影响的各种因素的总和,主要反映为管理者和其他人员对内部会计控制的态度、认识和行动,包括单位负责人的内部会计控制意识、组织机构的构建、职责划分及责任分配、人力资源政策及审计监督体系等。内部会计控制环境是内部会计控制运行的基础,没有良好的内部会计控制环境,内部会计控制的内容、方法等不可能得到有效实施,内部会计控制的上述目标就无法实现。改善工程项目的内部会计控制环境就是对以上方面进行改进与完善。本文从强化工程项目建设单位负责人的内部会计控制意识、提高建设单位负责人的管理素质、健全内控机构、提高财务工作水平几个方面谈了加强西藏公路建设项目内部会计控制环境建设,为内部会计控制作用发挥创造良好的条件。第四部分严格规范西藏公路建设项目内部会计控制活动。本文以先进的内控理念和我国《内部会计控制规范―工程项目(试行)》等法规精神为指导,结合西藏公路建设项目的一些具体情况,将内部会计控制思想运用于西藏公路建设项目管理中,将内部会计控制活动贯穿于公路建设项目各个阶段,包括投资决策阶段的造价控制、概预算控制、价款支付控制、竣工决算控制等内容。紧密结合公路建设项目管理的业务流程,抓住各关键环节的关键控制点,进行了详细、系统的分析。第五部分强化西藏公路建设项目内部会计控制的监督检查。公路建设项目内部会计控制系统作用的发挥,有赖于建立起健全有效的内部控制系统,更有赖于使其得到良好运行的运行机制。这就需要对内部会计控制的建立和实施进行恰当的监督。通过监督活动,评价内部会计控制系统的运行效果和质量,促使内部会计控制系统持续而有效地运转。建设单位应当设置独立的内部审计机构或配备相关专业内审人员,明确内审机构或人员的职责权限,对工程项目建设业务实施监督,监督可通过日常的、持续的监督活动来完成,也可以通过进行个别的、单独的评估来实现,或两者结合。建设单位负责人要树立内部审计在项目内部会计控制中占据特殊地位的意识,发挥内部审计在建设项目管理中的作用,内部审计的监督检查属于内部评价,聘请机构或相关专业人员进行监督以及自觉接受政府部门的督查属于外部评价,二者并举,既能够监督制度执行者的行为,又能有效地保证整个工程项目内部会计控制系统健康运行,不断完善,有效防范风险,提高建设工程项目的管理水平。在这里,本文重点阐述了加强西藏公路建设项目的内部审计监督和积极推行重点项目全过程跟踪审计。长期以来,关于工程项目内部会计控制的研究和国家的有关规范主要是从会计控制活动的角度来规范内部控制,较少提及内部会计控制环境与监督评价,内部会计控制规范的内容不够全面。另外关于工程项目内部会计控制的研究与工程项目建设各阶段结合不够,部分重点环节的内部会计控制设置不明确,大部分是原则性的,寓内部会计控制于建设项目管理全过程的较少,具体措施少,对工程项目内部会计控制的具体实务操作指导不够。论文的主要贡献是:在借鉴前人关于工程项目内部会计控制研究的基础上,深入公路建设实地,充分了解项目管理过程,将内部会计控制融入公路项目建设业务全过程,并从完善内部会计控制环境建设、规范内部会计控制活动、强化内部会计控制的监督检查三方面来构建西藏公路建设项目内部会计控制体系。本文将先进的内部会计控制思想引入西藏公路建设项目管理中,针对西藏公路项目建设单位内部会计控制现状,提出了西藏公路建设项目内部会计控制较为具体可行的思路、办法。希望本文研究能对提高公路建设投资效益、提升西藏公路建设项目管理水平,对推动西藏公路建设项目管理规范化具有一定的现实借鉴,并能对我国公路建设项目内部会计控制体系的健全有所裨益
Abstract（英文摘要）： In recent years, our country’s highway construction has obtained the encouraging result. However, because of lacking in effective internal accounting control, there are numerous problems: such as huge losses led by decision-making errors, peculating funds, budget over criteria, and etc. These problems can be found everywhere, and seriously affect investment returns. So, in the current period of sustained rapid economic growth, strengthening internal accounting control over highway construction project has become the urgent affairs.With the strategy of the West Development and inclining policy the central government to Tibet, it is clear that the government begins to increase investment in Tibet especially on the highway construction. And now the highway construction of Tibet is in the best period of historic development; the construction fund is also increasing apparently, the financial transportation work of Tibet has contributed a lot to the transportation development and made some achievements. But on the financial management of highway construction project, the financial function such as safeguard and supervising are not adapted to the good trend of transportation development.Tibet highway construction project not only has the common characteristic of the engineering project, but also has special question,construction environment, construction difficulty,and so on,these questions increased the difficulty of internal accounting control. Furthermore, Tibet highway construction project mainly has carried on the investment by the country, the Tibet highway traffic person needs to treasure the hard-won each cent money, completely greatly diligently enhances the highway construction investment benefit, in the current crucial time of Tibet transportation development, We need to consummate internal accounting control the system to guarantee the project the investment, the quality and the progress three big target complex realization. Investigating in the subjects, the main content is next:In the first part of this article, the introduction, introducing the background, the research condition, the theoretical and practical significance, and the research plan and framework of this thesis in details.In the second part, the analysis of our current internal accounting control over Tibet highway construction project. At first, this part summarily analyzes the problems of our current internal accounting control over Tibet highway construction project from the internal accounting control environment, the internal accounting control activities at all stages of Tibet highway construction project and the surveillance to Internal accountant controls. To resolve the above problems, this paper respectively dissertates detailed at how to improve internal accounting control environment of projects construction units, how to regulate internal accounting control activities at all stages of engineering project construction, and how to strengthens the surveillance to Internal accountant control with three chapters.In the third part, improving internal accounting control environment over Tibet highway construction project. This chapter describes some concrete measures, such as strengthening the internal accounting control consciousness of the construction unit principals, improving the management quality of the construction unit person, establishing a clear division of work and approval authorization mechanis, improving moral level and the operational capacity of accountants.In the fourth part, strictly regulating internal accounting control activities at all stages of Tibet highway project construction, this chapter dissertated respectively at how to carry out internal accounting control activities at every link of every phase according to operation flow of engineering project construction, and expatiate emphatically on the key control points.In the fifth part,Strengthening surveillance to internal accounting control. The thesis points out internal control is a process and that inspect of the internal control system are one important part of internal control which is usually ignored. The function of internal accounting control over Tibet highway construction project relies on to establish the perfect effective internal control system, and to enable it to obtain the good movement mechani. This chapter mainly elaborated bringing full play to supervising and coordination functions of the internal audit and entire process track audit of the key project.The establishment of internal control system for project has become one important aspect to increase eminency of project, decrease cost, reduce waste, and norm project management. Therefore, our country issued a series of laws and regulations on internal control. Particularly in 2003 the Department of Finance issued‘Internal accounting control standards—project’. They play an active and directive role on the prevention of mistakes. But after all they are only laws. How to carry out them must be further researched. The design of the internal control institution is not only the particular use, but also the necessary request on how to implement the laws and regulations. So this paper is devoted to design the project internal control.The main contribution of the thesis includes: The thesis makes a comprehensive research on the latest achievements of internal control home and abroad, and make a conclusion that internal accounting control environment and internal accounting control system are equally important; In designing the system of internal accounting control, the thesis adopts the concept of BPR (business process reengineering) and think internal accounting control should be process control in some way, which integrates accounting control and management control; and then brings forward the viewpoint that different systems of internal control should be designed according to different operation activities; Internal accounting control is brought into the Tibet highway construction project management. Through establishing the internal accounting control over Tibet highway construction project, it will he a great realistic significance in preventing errors and frauds in the process of Tibet highway construction project, improving capital efficiency, and standardizing the market order from the origin.
论文关键词： 内部会计控制；控制环境；控制活动；全过程跟踪审计；
Key words（英文摘要）： internal accounting control；internal accounting Control environment；internal accounting control activities；entire process track audit；
Abstract（英文摘要）： In recent years, our country’s highway construction has obtained the encouraging result. However, because of lacking in effective internal accounting control, there are numerous problems: such as huge losses led by decision-making errors, peculating funds, budget over criteria, and etc. These problems can be found everywhere, and seriously affect investment returns. So, in the current period of sustained rapid economic growth, strengthening internal accounting control over highway construction project has become the urgent affairs.With the strategy of the West Development and inclining policy the central government to Tibet, it is clear that the government begins to increase investment in Tibet especially on the highway construction. And now the highway construction of Tibet is in the best period of historic development; the construction fund is also increasing apparently, the financial transportation work of Tibet has contributed a lot to the transportation development and made some achievements. But on the financial management of highway construction project, the financial function such as safeguard and supervising are not adapted to the good trend of transportation development.Tibet highway construction project not only has the common characteristic of the engineering project, but also has special question,construction environment, construction difficulty,and so on,these questions increased the difficulty of internal accounting control. Furthermore, Tibet highway construction project mainly has carried on the investment by the country, the Tibet highway traffic person needs to treasure the hard-won each cent money, completely greatly diligently enhances the highway construction investment benefit, in the current crucial time of Tibet transportation development, We need to consummate internal accounting control the system to guarantee the project the investment, the quality and the progress three big target complex realization. Investigating in the subjects, the main content is next:In the first part of this article, the introduction, introducing the background, the research condition, the theoretical and practical significance, and the research plan and framework of this thesis in details.In the second part, the analysis of our current internal accounting control over Tibet highway construction project. At first, this part summarily analyzes the problems of our current internal accounting control over Tibet highway construction project from the internal accounting control environment, the internal accounting control activities at all stages of Tibet highway construction project and the surveillance to Internal accountant controls. To resolve the above problems, this paper respectively dissertates detailed at how to improve internal accounting control environment of projects construction units, how to regulate internal accounting control activities at all stages of engineering project construction, and how to strengthens the surveillance to Internal accountant control with three chapters.In the third part, improving internal accounting control environment over Tibet highway construction project. This chapter describes some concrete measures, such as strengthening the internal accounting control consciousness of the construction unit principals, improving the management quality of the construction unit person, establishing a clear division of work and approval authorization mechanis, improving moral level and the operational capacity of accountants.In the fourth part, strictly regulating internal accounting control activities at all stages of Tibet highway project construction, this chapter dissertated respectively at how to carry out internal accounting control activities at every link of every phase according to operation flow of engineering project construction, and expatiate emphatically on the key control points.In the fifth part,Strengthening surveillance to internal accounting control. The thesis points out internal control is a process and that inspect of the internal control system are one important part of internal control which is usually ignored. The function of internal accounting control over Tibet highway construction project relies on to establish the perfect effective internal control system, and to enable it to obtain the good movement mechani. This chapter mainly elaborated bringing full play to supervising and coordination functions of the internal audit and entire process track audit of the key project.The establishment of internal control system for project has become one important aspect to increase eminency of project, decrease cost, reduce waste, and norm project management. Therefore, our country issued a series of laws and regulations on internal control. Particularly in 2003 the Department of Finance issued‘Internal accounting control standards—project’. They play an active and directive role on the prevention of mistakes. But after all they are only laws. How to carry out them must be further researched. The design of the internal control institution is not only the particular use, but also the necessary request on how to implement the laws and regulations. So this paper is devoted to design the project internal control.The main contribution of the thesis includes: The thesis makes a comprehensive research on the latest achievements of internal control home and abroad, and make a conclusion that internal accounting control environment and internal accounting control system are equally important; In designing the system of internal accounting control, the thesis adopts the concept of BPR (business process reengineering) and think internal accounting control should be process control in some way, which integrates accounting control and management control; and then brings forward the viewpoint that different systems of internal control should be designed according to different operation activities; Internal accounting control is brought into the Tibet highway construction project management. Through establishing the internal accounting control over Tibet highway construction project, it will he a great realistic significance in preventing errors and frauds in the process of Tibet highway construction project, improving capital efficiency, and standardizing the market order from the origin.
论文关键词： 内部会计控制；控制环境；控制活动；全过程跟踪审计；
Key words（英文摘要）： internal accounting control；internal accounting Control environment；internal accounting control activities；entire process track audit；