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<h1 class="msf">2015年投資建設項目決策知識點(diǎn)：建設項目?jì)炔靠刂?/h1> <div id="gwr18lkl3dc" class="mark">2015-01-21 15:58　來(lái)源：來(lái)源于網(wǎng)絡(luò )　<a href="#" onclick="javascript:window.print()" target="_self">打印</a> | <a onclick="window.external.AddFavorite(location.href,document.title);" target="_self">收藏</a> | <style> /*字號*/ .fontSize{position:relative; color:#333;display:inline-block;*display:inline;*zoom:1; cursor:pointer;} .fontSize p{line-height:22px;display:none;position:absolute;left:-34px;top:24px; padding:2px 8px; background:#fcfcfc; border:1px solid #ccc;color:#888; white-space:nowrap;} .fontSize p i{width:17px;height:10px;background:url(/images/jianzao/index2016/fontSize-i.gif) no-repeat; line-height:0px; font-size:0px; overflow:hidden; position:absolute;left:33px;top:-10px;} .cur p{display:block;} </style> <div id="gwr18lkl3dc" class="fontSize" onmouseover="this.className='fontSize cur'" onmouseout="this.className='fontSize'">字號<p><a target="_self" href="javascript:fontZoom(16)">大</a> | <a href="javascript:fontZoom(14)" target="_self">中</a> | <a href="javascript:fontZoom(12)" target="_self">小</a><i></i></p></div>  <style> .info-top-share{display:inline-block;*zoom:1;*display:inline; white-space:nowrap;vertical-align:top;padding-left:22px;text-align:left;} .info-top-share .bdshare-button-style0-16 .bds_more{line-height:17px;overflow:hidden;} .info-top-share .bdsharebuttonbox .bds_more{color:#333; background:none; padding-left:0;} .info-top-share .bdsharebuttonbox{width:146px;display:inline-block;_zoom:1;_display:inline;} .info-top-share .bdsharebuttonbox a{margin-top:9px;} </style> <div id="gwr18lkl3dc" class="info-top-share"> <div id="gwr18lkl3dc" class="bdsharebuttonbox"><a href="#" class="bds_more" data-cmd="more">分享到：</a><a title="分享到微信" href="#" class="bds_weixin" data-cmd="weixin"></a><a title="分享到QQ空間" href="#" class="bds_qzone" data-cmd="qzone"></a><a title="分享到新浪微博" href="#" class="bds_tsina" data-cmd="tsina"></a><a title="分享到騰訊微博" href="#" class="bds_tqq" data-cmd="tqq"></a></div> </div></div> <div class="gwr18lkl3dc" id="fontzoom"> <p>　　一、<strong>建設項目?jì)炔靠刂?/strong></p> <p><strong>　�。�1）建設項目?jì)炔靠刂频奶攸c(diǎn)</strong></p> <p>　　1）組成建設項目的絕大部分過(guò)程是一次性的、非重復的過(guò)程，建設項目的內部控制應能適應建設項目由準備、實(shí)施到投產(chǎn)竣工的整個(gè)發(fā)展過(guò)程。</p> <p>　　2）建設項目團隊的組成是一個(gè)包括眾多各自獨立的參與方的動(dòng)態(tài)過(guò)程，新的參與方陸續進(jìn)場(chǎng)，已完成相應任務(wù)的參與方陸續離場(chǎng)，建設項目的內部控制需要有相當大的覆蓋和適應范圍。</p> <p>　　3）建設項目包括了眾多的專(zhuān)業(yè)和工種，接口多、界面復雜，建設項，目的內部控制設計也相應比較復雜，并要有相當的彈性。</p> <p>　　4）建設項目的質(zhì)量、進(jìn)度和投資控制目標相互制約，任何一項控制的失效，都可能引起其他控制目標的失效，建設項目應建立始終圍繞項目總目標的內部控制系統。</p> <p>　　<strong>（2）建設項目?jì)炔靠刂频囊?/strong></p> <p>　　1）要及早建立良好的內部控制環(huán)境，即在項目實(shí)施準備階段，就要建立良好的內部控制環(huán)境，制定內部控制政策程序。</p> <p>　　2）要涵蓋整個(gè)項目全過(guò)程的運作，不僅僅針對建設項目業(yè)主自身的業(yè)務(wù)，還應對項目建設目標和全過(guò)程進(jìn)行識別和分解，明確各參與方的職責范圍和界面，制定一系列程序和規定，使整個(gè)項目團隊統一目標、統一運作規則，發(fā)揮團隊整體效益。</p> <p>　　3）要與項目建設動(dòng)態(tài)過(guò)程相適應，項目建設是一個(gè)動(dòng)態(tài)進(jìn)展的過(guò)程，內部控制需要與之相適應，其程序規定也應進(jìn)行適時(shí)修訂和升版。</p> <p>　　4）要與各供應方和承包方的內部控制相容，各參與方既要執行其所隸屬的企業(yè)的內部控制，又要執行建設項目的內部控制。建設項目的內部控制系統應具有適當的彈性和包容性。</p> <p>　　<strong>二、建設項目?jì)炔靠刂频慕⒑拓熑?/strong></p> <p>　　<strong>（1）建設項目?jì)炔靠刂频慕?/strong></p> <p>　　1）建立良好的內部控制環(huán)境。包括：</p> <p>　�、俳∪ㄔO項目法人治理結構，建立權力、決策、執行、監督相互制約的機制；</p> <p>　�、诿鞔_建設項目的總目標和主要子目標；</p> <p>　�、圩R別和分解項目建設的全過(guò)程，編制項目建設計劃；</p> <p>　�、苊鞔_<a title="項目管理" href="http://m.zcjx68.com/jianzao/zhenti/guanli/" target="_blank" class="bule">項目管理</a>組織、職責劃分以及各級管理組織權限；</p> <p>　�、荽_定建設項目業(yè)主的管理理念。</p> <p>　　2）建立風(fēng)險管理機制。</p> <p>　　3）編制內部控制程序，包括一系列政策、制度、規定和程序。</p> <p>　　4）建立信息管理系統。</p> <p>　　5）建立監督機制。</p> <p>　　<strong>（2）建設項目?jì)炔靠刂频呢熑?/strong></p> <p>　　1）建設項目業(yè)主。是項目?jì)炔靠刂频脑O計者和主導者，并承擔建立和健全項目?jì)炔靠刂频呢熑�。建設項目應當設立內部審計機構，以客觀(guān)獨立監督和評價(jià)項目?jì)炔靠刂频倪m當性、合法性和有效性。</p> <p>　　2）業(yè)主方。按照委托合同約定，參加項目?jì)炔靠刂频牟邉澓蛨绦�，并承擔相應的責任。同時(shí)，在執行委托合同方面，也應接受業(yè)主內部審計機構的監督。</p> <p>　　3）供應方和承包方。嚴格執行合同規定的責任和義務(wù)，并在建設項目業(yè)主制定的建設項目?jì)炔靠刂瓶蚣芟�，建立本單位所承擔項目的內部控制�?/p> <p>　<strong>　三、建設項目?jì)炔靠刂频闹饕繕?/strong></p> <p>　�。�1）遵守國家有關(guān)法律法規</p> <p>　�。�2）保護建設項目業(yè)主資產(chǎn)的安全和完整</p> <p>　�。�3）提高建設項目的經(jīng)濟效益</p> <p>　<strong>　四、建設項目?jì)炔靠刂频闹饕?lèi)型</strong></p> <p>　　<strong>（1）管理控制</strong></p> <p>　　屬建設項目業(yè)主管理層面的控制，旨在協(xié)調管理職能，實(shí)現項目建設的效益目標。</p> <p>　　管理控制包括：制定項目目標與計劃，項目組織、職責劃分、權限規定，政策與程序等。</p> <p>　　<strong>（2）運作控制</strong></p> <p>　　屬具體業(yè)務(wù)運作的控制，旨在實(shí)現各項運作的<a title="規范" href="http://m.zcjx68.com/web/zhuanyeziliao/biaozhunguifan/" target="_blank" class="bule">規范</a>化，并合理地使用建設項目資源。</p> <p>　　運作控制包括：人力資源管理，采購控制，信息管理，具體業(yè)務(wù)計劃，業(yè)務(wù)運作監控等。</p> <p>　<strong>�。�3）財務(wù)控制</strong></p> <p>　　是針對財務(wù)會(huì )計運作的控制，旨在保護建設項目業(yè)主資產(chǎn)的安全，保持會(huì )計數據的完整、真實(shí)、及時(shí)。</p> <p>　　財務(wù)控制包括：財務(wù)會(huì )計制度，銀行業(yè)務(wù)和現金管理，支付控制，固定資產(chǎn)管理，工資福利和費用管理，會(huì )計憑證管理等。</p> <p>　　<strong>（4）行為控制</strong></p> <p>　　用于規范員工在運作中的行為，旨在倡導良好的職業(yè)道德，防止舞弊發(fā)生。</p> <p>　　行為控制包括：?jiǎn)T工行為守則，紀律處分規定，商業(yè)道德原則，處理個(gè)人利益與公司利益沖突的原則等。</p> <p>　　政策性銀行的相關(guān)知識</p> <p>　　政策性銀行，通常是指由政府設立，以貫徹產(chǎn)業(yè)政策、區域政策為宗旨，不以盈利為主要目標的金融機構。設立政策性銀行的目的，是為商業(yè)性金融機構不愿融資，或其資金實(shí)力難以滿(mǎn)足要求的領(lǐng)域，提供金融支持。</p> <p>　　政策性銀行的特征：</p> <p>　�、僬咝糟y行不能吸納公眾存款，財政撥款、發(fā)行政策性金融債券是其主要資金來(lái)源；</p> <p>　�、谫Y本金由財政撥付；</p> <p>　�、鄄灰杂麨橹饕繕�，同時(shí)考慮盈虧，堅持銀行管理的基本原則，力爭保本微利；</p> <p>　�、苡刑囟ǖ姆⻊�(wù)領(lǐng)域，不與商業(yè)銀行競爭。</p><div id="gwr18lkl3dc" class="editor"> 責任編輯：青池</div></div>  <div id="gwr18lkl3dc" class="share"> <style> .info-share{position:relative;display:inline-block;_zoom:1;_display:inline; white-space:nowrap;} .info-share .bdsharebuttonbox .bds_more{line-height:16px;*line-height:17px;margin-right:46px;} .bdsharebuttonbox{width:228px;white-space:nowrap;} span.bbs-share{line-height:16px;*line-height:17px;margin:4px 0 0 0;position:absolute;left:62px;} span.bbs-share 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