Based On Risk Management Angle Engineering Project Internal Control System Research

In recent years, along with the economical rapid development and the national wealth ability rapid enhancement, our country entered a comprehensive construction new time. On the one hand the government adopts the positive financial policy, the enlarge foundation and necessary facility investment dynamics and the construction scale; On the other hand but the massive state-owned companies and the private enterprise also join to in constructor's ranks, the investment construction develops some civil, commercial or the public engineering project, causes the building profession unusual prosperity, construction market unusual liveliness. But we simultaneously also note, expands unceasingly during the construction quantity and the scale, the engineering project repeatedly has like this such problem actually, arouses the public high interest, like the neglect or does not even carry on the engineering project the feasibility study, incurs the bid violates"fairly, is fair, is public"principle, after constructs first designs, the project construction violates regulations to subcontract, contract management out of control, the fund does not arrive or is temporarily stopped, occupies, diverts, the project quality does not go through a strategic pass and so on. The above these question gradual appearance, the flattery understands our country at present the engineering project management present situation is quite chaotic, manages the order also is quite not standard. In view of this kind of situation, The State Council makes about the reorganization and the standard market economy order decision in April, 2001. And The State Council sends out the notice request further to reorganize the standard construction market economic order in November. And Ministry of Finance at the right moment promulgated《Internal Accountant To control the Standard-Engineering project (Questionnaire Opinion Manuscript)》in December. Obviously the government already realized this kind of condition the gravity and the hazardous nature, was formulating the correlation policy laws and regulations to come gradually to it to carry on the standard. The author thought has the above situation the reason is various, has the system aspect reason, also has technical, the management aspect reason, but without a doubt, the engineering project internal control idea obsolete, the internal control system existence significant flaw or the loophole are one of most important reasons. Thus National Correlation Department formulates engineering project internal accountant to control the standard is quite prompt and effective, can manage certain standard function to the engineering project control. At the same time, the author is also pondering this kind of question: If we can in the engineering project management process, introduce the internal control thought comprehensively, according to the newest internal control theory, constructs an engineering project from the risk management angle the internal control system, whether can the internal control function display better? Not only like this can cause the risk which the engineering project faces to fall to lowly, moreover also can enable the engineering project various links all to be under the effective control, finally and enables the engineering project the highly effective order to develop smoothly.Therefore, this article author attempts take the internal control theory-《Enterprise Risk management Frame》as a foundation, take the engineering project various stages service flow as the clue, from risk management angle, construction engineering project internal control system. Generally speaking, the research mentality is: First is familiar with understands the engineering project various stages the characteristic; Next acts according to its characteristic recognition, appraises each stage unique project risk; Third aims at its project risk, the design key control point, after but acts according to the essential control point again the control procedure movement, completes to the risk response, the realization reduces the risk, the control risk goal. Research primary coverage: The author acts according to the engineering project the characteristic, divides into the engineering project initiating a project and the preparatory stage, the construction stage and completion final accounts stage. In addition, as a result of the engineering project unique disposable, the long-term characteristic, the investment huge and so on the characteristics, the author emphasized specially the risk to the engineering project function, should take the engineering project risk control. But after the author acts according to the internal control theory -《Enterprise Risk management Frame》, the internal control, the risk, the engineering project three unifies in together, the discussion analyzes obtains: The engineering project should establish one take various stages service flow as a clue, in view of the risk in the engineering project various stages different manifestation establishment different essential control point, finally the engineering project internal control system which is composed by these all essential control points and other auxiliary control link. Mentions is specifically following several parts:First, engineering project initiating a project and preparatory stage. We must pay attention to the environment risk and the project overall risk in the initiating a project stage, corresponding should establish the itemized written proposal, the feasibility study report establishment and the verification appraisal and so on the essential control point carries on the control to it; We must pay attention to the investigation design technological risks and the financial risk in the preparatory stage, corresponding also should establish the tender control, the contract control and budgets key control and so on control to carry on the control generally to it. Specially, the initiating a project stage is the engineering project first stage, needs to give to take specially. Because the engineering project has the procedural nature, disposable, not the replicability characteristic, if therefore initiates a project has the problem, can create the project link which meets down to have the chain-reaction, repeats an error, is hiding the very big risk. Thus must take specially the itemized written proposal, the feasibility study report establishes and verifies the appraisal the control.Second, in the engineering project construction stage, we must pay attention to the project progress, the quality security risk and the project cost risk, corresponding should implement the tender control, the contract control, the payment verification controls and oversees the control and so on the essential control point to control to its wind direction. Specially, in the overseeing controlled process, must pay attention specially to oversees the verification control which the unit chooses, only then the choice prestige good, the technology high, the experienced overseeing unit carries on overseeing to the project, can to the project progress, the quality security and the project cost carries on the effective surveillance, the project progress, the quality security risk and the project cost risk falls lowly to. Third, in the engineering project completion final accounts stage, we must pay attention to the engineering project completion final accounts risk and the approval risk, corresponding should implement the final accounts verification to control and approves the control and so on the essential control point to control to the above risk. Specially, after engineering project completion, should grasp to completion final accounts report establishment, completion final accounts verification, completion finance settlement three work controls. Not only these three work relates the engineering project whether can prompt completion with the accurate settlement, moreover also relates finally to the engineering project appraisal, specially the financial aspect data, will become the extremely important reference data, will provide the policy-making support for later other engineering project initiating a project.Fourth, the internal control other three big essential factor - pneumatic control environment, the information and the communication, the monitoring, pass through in the entire engineering project, manifests in engineering project each stage, each link, manifests some auxiliary control link by them also is precisely the engineering project internal control system important constituent, indispensable.Looks over the full text, this article main contribution performance is:The internal control and the engineering project are two independent disciplines, but the author unifies in this paper the two carries on the marginal research. The author attempts the internal control idea introduces the engineering project in the daily management, by the newest internal control theory-《Enterprise Risk management Frame》took the theory instruction, according to the engineering project service flow characteristic, carries on the research design from the risk management angle to the engineering project internal control link and the key control procedure, is for the purpose of constructing a quite perfect engineering project internal control system, lays the solid foundation for the engineering project smooth development and the effective movement, provides the powerful safeguard, simultaneously also has certain guiding sense to our country's engineering project internal control practice.