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Research On Financial Control Method Of Government Investment Project Based On Agent Construction System

Posted on:2016-12-12Degree:MasterType:Thesis
Country:ChinaCandidate:F ZhaoFull Text:PDF
GTID:2279330470456236Subject:Accounting
Abstract/Summary:PDF Full Text Request
Government investment project is an important part of infrastructure projects in our country, to promote the national economy growth, meet the demand of people’s material and cultural life, environmental protection, social progress and provides a strong physical and technical support. The traditional construction management mode, due to the unclear investment subject, insufficient recognition of investment control work, factors such as project management system, the government project implementation is super generalized severe, embezzlement and lack of management and the absence of supervision, the phenomenon such as corruption, leading to low efficiency of government investment. In July2004, as the government investment system reform and gradually of the implementation of the agent, to overcome the disadvantages of the original connecting mode, implement the investment, construction, pipe, with the various functions of separation and professional management of the project. But as a sourced from our local agent of new things, there is the relationship between the legal system construction lag, the participation main body and the positioning is not clear, the process control does not reach the designated position, low charging standards and construction have not been established evaluation system, incentive and constraint mechanism is not perfect and so on. How to play to the advantages of acting system, solve the government investment projects are widespread problem?In this paper, the development of our country to the top of the government investment goals, were discussed background and status quo of financial control, and project management mode of the main developed countries were analyzed. In draw lessons from foreign advanced management experience, on the basis of combining the actual situation in our country, put forward by extending the scope of acting system, foster and improve the construction market, establishing supervision and restriction mechanism, strengthen the project financial management and investment control, pay attention to the talent selection and cultivation methods, trying to establish an effective project management mode. With project as the background, acting system based on agent mode based on basic principle of the whole process of financial control, the project financial control with the combination of theory and practice. Combined with government investment spending characteristics in the process of project implementation, from the aspects of control environment, accounting system, control program, constructing perfect financial control system; By organizing control, system control, predictive control, budget control, process control, audit control, risk control, specific methods and measures, such as excitation control for project funding process control and supervision, to ensure the use efficiency of the government financial funds and assets of safety integrity. Finally, by K city around the Dianchi lake sewage engineering construction cases, analyze the project financial management and investment control, reflects the main problems and risks, together with the present situation of our country government investment projects, analyses the root causes of problems; And combining with the above, put forward by strengthening set at the beginning of the early stage of the project for tendering process, functions of the government supervision, the financial control system, by setting up and perfecting the information disclosure system is introduced into the social supervision of construction projects, establish and perfect the incentive mechanism, strengthen the project management and investment control, ensure the realization of the efficiency of government investment and investment objectives.
Keywords/Search Tags:The government investment projects, Generation system, Financial controlmethod
PDF Full Text Request
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