1、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 characteristi
2、cs 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
3、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 devel
4、opment 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, pr
5、ofessional 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 “h
6、igh-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
7、, 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, or arbitrary expansion range, raising standards, engineering budget overestimate risk calculat
8、ion, arbitrarily use, borrow, transfer project funding problems, strengthen the internal control of the project is of great significance and role. 一、工程项目内部控制设计 The internal control design and project 工程项目内部控制设计是对工程项目实施有效内部控制的首要步骤，是工程项目内部控制实施、评价和审计的基础。 Project internal control design is the first ste
9、p of project implement effective internal control, internal control is the project implementation, evaluation and audit. http:/ http:/ http:/ 工程项目内部控制设计需要企业根据国家内部控制基本规范及配套 指引等的要求，结合企业生产经营的实际需要，建立和完善工程项目各项管理制度，全面梳理各个环节可能存在的风险点，规范工程立项、招标、造价、建设、验收等环节的工作流程，明确相关部门和岗位的职责权限，做到可行性研究与决策、概预算编制与审核、项目实施与价款支付、竣工
10、决算与审计等不相容职务相互分离，强化工程建设全过程的监控，确保工程项目的质量、进度和资金安全。 Project internal control design need to enterprise internal control basic according to the national standards and supporting guidance etc, combining the actual requirement of enterprise production and business operation, establish and perfect the proje
11、ct management system, comprehensive combing each link risk points, construction project, bidding, cost, specifications and acceptance of work flow, clear the responsibility and authority of the relevant departments and posts, do the feasibility study and decision, budget preparation and review, proj
12、ect implementation and the price payment, completion final accounts and audit mutual separation of incompatible duties, strengthen the whole construction process of monitoring, to ensure the safety of the engineering project quality, progress and capital. 一般而言，工程项目内部控制设计包括以下内容： In general, the proje
13、ct design of internal control includes the following content: (一 )描述现状 (a) describe the status quo 描述现状，就是梳理工程项目方面的内部管理制度或相关文件，梳理工程项目现状业务流程，编制工程项目内部管理制度或相关文件情况表、资金工程项目业务流程目录、绘制工程项目业务流程图等工程项目内部控制设计的基础性工作。这是工程项目内部控制设计实施阶段的首要环节。不论企业大小，因为工程项目的重要性，都 会有些工程项目管理制度或文件，内部控制设计者必须认真梳理。在梳理工程项目管理制度和业务流程现状的基础上，设计者
14、根据内部控制设计的要求，编制工程项目业务流程目录，绘制工程项目业务流程图。 Describes the status quo, is combing project aspects of the internal management system or related documents, comb project status of business process, prepare the project internal management system or related file table, capital project business process directory
15、, draw project business process diagrams such as project basic work of the internal control design. This is the first step of project internal control design in the implementation stage. Regardless of business size, because of the importance of the project, are some project or file management system
16、, internal control designers must carefully combed. In combing the present situation of engineering project management system and business process, based on the designer according to the requirement of the internal control design, preparation of project business process directory, draw project busin
17、ess process diagrams. http:/ http:/ 本阶段设计工作成果是编制工程项目内部管理制度或相关文件情况表、工程项目流程目录、 工程项目业务流程图。 This phase of design work is compiling the project situation table “internal management system or related documents, the catalog of the project process, project business process diagrams. 企业工程项目业务到底包括哪些，这因工程项目内容的
18、不同而不同。工程项目涵盖的内容较多，包括新建、改建、扩建 、迁建、恢复工程及与之相联系的其他经济活动。总体上来说，工程项目按其实施过程一般可以分为决策阶段、设计阶段、实施阶段、竣工阶段和项目后评价阶段。 11 号应用指引将工程项目业务流程界定为企业工程立项、工程招标、工程造价、工程建设、工程验收等活动。我国企业在工程项目内部控制设计时，应将工程项目业务范畴统一到指引的要求上来。当然，企业工程项目复杂多样，工程项目内部管理制度、业务流程千差万别，因此，本阶段的设计在总体上体现指引要求的基础上，在具体的业务流程的设计上一定要体现不同企业工程项目的自身特点，不能简单照抄 照搬。依据“中天恒 3C 框
19、架”理论，企业工程项目业务流程应包括以下基本控制环节： What are the, business enterprise project that differ with different content of the project. Projects covers the content of more, including newly built, renovated or expanded, the relocation, the restoration project and other economic activity associated with it. In gener
20、al, according to the project implementation process in general can be divided into decision-making stage, design stage, implementation stage and completion stage and after the project evaluation stage. “The application guide of 11“ defines the project business process for the enterprise engineering
21、project, project bidding, project cost, project construction, project acceptance and other activities. Our country enterprise internal control of the project design, project business category should be unified to guide requirements. Enterprise project is complicated, of course, the internal manageme
22、nt system of engineering project, the business processes differ in thousands ways, therefore, this phase of the design in general, on the basis of meet the requirement of guidance, on the design of the specific business process must reflect the characteristics of different enterprise project, cant s
23、imply copy. Based on the theory of “zhongtian hang 3 c framework“, enterprise business process project should include the following basic control links: (1)工程项目决策。工程项目决策过程分为项目建议书、可行性研究、项目决策三个阶段，建设单位应在这三个阶段建立相应的内部控制。 (1) the project decision-making. Project decision-making process is divided into thr
24、ee project proposal, feasibility study, project decision-making stage, the construction units should set up the corresponding internal control in the three stages. (2)勘察设计。建设单位应当建立相应勘察设计单位选择程序和标准，择优选取具有相应资质的勘查设计单位，并签订设计合同。重大工程项目应采用招投标方式选取设计单位。严禁建设单位委托无证或不具备相应资质的单位承担工程设计。 (2) the survey and design. T
25、he construction unit shall set up a corresponding survey and design unit selection procedures and standards, preferential selection has the corresponding qualification http:/ http:/ http:/ of prospecting design unit, and signed the design contract. Major project bidding mode selecting design unit sh
26、ould be adopted. Absolutely stop the construction of units without a license or do not have the corresponding qualifications entrusted by the unit to undertake engineering design. (3)概预算控制。建设单位应当建立合理的概预算 程序与制度，实现对工程项目造价的控制。概预算编制口径的确定应当考虑固定资产核算的要求。 (3) budget control. Construction units should set up
27、 a reasonable budget program and system to realize the project cost control. Determine the budget establishment caliber should consider fixed assets accounting requirements. (4)招投标。建设单位应当根据招标项目的特点和需要自行或委托相关机构编制招标文件，明确招标项目的技术要求、对投标人资格审查的标准、投标报价要求和评标标准等所有实质性要求和条件以及拟签订合同的主要条款。招标文件中关于审查投标人资格的财务标准和投标报价要求
28、等内容须经过建设单位会计机构或人员的认可。 (4) the bidding. The construction unit shall, according to the characteristics and needs of a project subject to tender on its own or entrust relevant institutions preparing his tender documents and specific technical requirements for the project subject to tender, the qualific
29、ation standard of bidders, bidding quotation and bid assessment standards all substantive requirements and conditions, and the principal clauses of contract. Financial standards about review qualified bidders in the tender documents and tender offer requirements, etc must be approved by the construc
30、tion unit accounting agencies or personnel. (5)合同控制。建设单位应当依据合同法的规定，分别与勘察设计单位、监理单位、施工单位及材料设备供应商订立书面合同，明确当事人各方的权利和义务。 (5) control of the contract. The construction unit shall be based on “contract law“ regulation, respectively, and the survey and design unit, supervision unit and construction unit equ
31、ipment and materials suppliers to conclude a contract in writing, clearly the rights and obligations of the parties concerned. (6)施工过程控制。施工过程控制包括工程质量施工合同的执行、施工款项的拨付、工程质量、投资、进度控制、施工费用管理等内容，建设单位应依据项目自身的特点及管理要求建立相宜的内部会计控制制度。 (6) the construction process control. Construction process control including t
32、he engineering quality and the appropriation of the execution of construction contract, construction funds, construction quality, progress, investment control, construction cost management, etc, the construction unit should be based on the characteristics of the project itself and the community mana
33、gement requirements to establish internal accounting control system. (7)竣工验收。建设单位会计机构或人员在工程竣工后，应及时开展各项清理工作。主要包括各类会计资料的归集整理、账务处理、财产物资的盘点核实及 债权债务的清偿，做到账账、http:/ http:/ 账证、账实、账表相符。 (7) the completion acceptance. Construction unit accounting agencies or personnel in the project is completed, should be t
34、imely action to clean up. Mainly include all kinds of finishing the account of the accounting information, accounting treatment, assets are the inventory verification and liquidation of creditors rights debt, accomplish ZhangZhang, zhang, zhang, zhang table is consistent. (8)监督检查。建设单位应当建立对工程项目业务的监督检查制度，明确监督检查机构或人员的职责权限，定期和不定期地进行检查。 (8) supervision and inspection. The construction unit shall establish a system of supervision and inspection of project business, clear the responsibility and authority of the supervision and inspection agencies or personnel, and regularly inspect aperiodically.
