| Rough due to China’s rapid economic development, leading to deteriorating natural environment, especially water resources and air pollution. In recent years, we have gradually increased environmental awareness, the state also introduced intensive policies, prompting the local government to increase investment in environmental protection. According to the State Environmental Protection Ministry of Environment and the State Information Center Forecast Report. During the " Twelfth Five-Year" and "Thirteenth Five-Year", Chinese government will inputs 1.0583 trillion yuan and 1.3922 trillion yuan to the sewage (including investment and operating costs of governance). Due to limited local financial resources, BOT mode is the main mode of operation of local governments to increase investment in environmental protection for a long time. But the BOT project investment has occurred over budget, or even corruption cases, how to optimize sewage internal processing control program is necessary.Guangdong Province had built 239 sewage treatment facilities, daily processing capacity of 13.54 million tons. Seventy five sewage treatment plants were built in 2009. New addition daily processing capacity was 2.635 million tons. In this paper, the 62 sewage treatment projects of GY company is taken for example. The COSO internal control framework theory is Applied, combining the characteristics of BOT project diversification and contractual organization, using the theory and method of combining instance, by understanding Guangdong provincial GY company building sewage treatment BOT project internal control situation, found the problem, analyze the reasons for the formation of the problem, propose to optimize the internal control solution to the instance data illustrate the effect of the implementation of the optimization program, as well as the efficient implementation of the program security conditions for the future construction of sewage treatment projects of BOT reference. |
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