建筑项目管理方式方法总结.docVIP

工程项目内部控制，是指企业为提高建设资金使用效益，防范工程项目各个环节的差错与舞弊，提高工程质量，结合企业工程的特点和管理的要求而制定的内部控制制度与程序等。 Project internal control refers to the enterprise in order to improve the efficient use of construction funds, to prevent project each link errors and fraud, improve the quality of engineering, combine the characteristics of enterprise engineering and management requirements of the internal control system and procedures, etc. 工程项目，尤其是重大工程项目往往体现企业发展战略和中长期发展规划，对于提高企业再生产能力和支撑保障能力、促进企业可持续发展具有关键作用。同时，工程项目一般工期相对较长、投资数额较大，专业技术要求较高，如不加强管理和控制，往往容易发生舞弊行为。事实上，由于工程项目投入资源多、占用资金大、建设工期长、涉及环节多、多种利益关系错综复杂，已经构成了经济犯罪和腐败问题的“高危区”。现代工程项目规模越来越大，技术越来越复杂，风险同样也在增大。因此，工程项目内部控制日益为项目管理人员所重视。为了保证工程项目顺利进行，实现工程项目规范管理目标，提高单位资金使用效益，防范决策失误及防止舞弊行为，有效杜绝工程项目的盲目建设、工程招投标程序不规范、工程超预算、或任意扩大范围、提高标准、工程预决算高估冒算、擅自挪用、拆借、转移项目资金等问题的发生，加强工程项目的内部控制具有重要意义和作用。 Engineering projects, especially the important engineering projects tend to reflect enterprise development strategies and mid-term and long-term development planning, to improve enterprise reproduction ability and support ability, promote enterprise sustainable development is crucial. At the same time, the project is generally relatively long construction period and investment amount is larger, professional technology demand is higher, if not strengthen management and control, often prone to fraud. In fact, due to project resources, take up more money, long construction period and various related links, intricate relations in interests, already constitute the economic crime and corruption high-risk area. Modern engineering project scale is more and more big, the technology is more and more complex, the risk also increases. Therefore, the project internal control is becoming more and more attention by project managers. To ensure project smoothly, realize the goal of project management, improve unit fund use efficiency, prevent decision-making errors and prevent fraud, effectively eliminate blind construction of the project, project bidding procedure is not standard, engineering budget