Case Study On Internal Control Of BOT Project In A Sewage Treatment Plant

In recent years,the PPP model is the main project operation mode of the government,in which the BOT mode is the most widely used.BOT project model can solve the problem of insufficient government funds,but also for private investment to provide a new channel,through the use of BOT project model,you can make the government,project investors and other parties to achieve the purpose of win-win cooperation.However,the theoretical system of BOT project operation needs to be further improved,especially the research work of internal control of BOT project is more lacking in existing literature,and the internal control research of BOT project is rarely involved.First of all,this paper analyzes the current situation of BOT project in China and the domestic and foreign research results,summed up the BOT project and BOT project internal control theory system.BOT project has the characteristics of large investment funds and long investment period.With the franchise as the core,the corresponding internal control system has the characteristics of high complexity and comprehensive,and the internal control work is more difficult and Of the internal control methods also need to be more flexible to meet the project needs.Then,the specific BOT project case is introduced and analyzed,and the internal control status of the BOT project is elaborated according to the various stages of the actual operation process of the project.The problems in the internal control system of the project are deepened,especially the key control points,And then the reasons for the existence of internal control problems were studied and analyzed.Finally,according to the problems and reasons of the previous analysis,the paper puts forward some suggestions on the internal control of BOT project from three aspects: project management team,key control point and information communication mechanism.This paper is not directly applied to the internal control of the five elements model,but for the specific sewage treatment plant BOT project detailed operational process of internal control research,the internal control system is built for its various key control links.First,from the various stages of the internal control of the status quo,the status of internal control analysis,and then each specific control points in the internal control problems,and finally targeted to give one by one response measures to form a perfect internal control system.But the author is not a water pollution treatment professionals,water pollution control for the production and management process is not thorough enough,for the A project of internal control deficiencies in the investigation is not enough depth,and given the recommendations have not been in the actual business through Sub-scrutiny and effective verification,there may be limitations.