如何强化基建项目管理审计

加强建设项目投资管理，紧密结合我国基本建设发展趋势，强化基建项目管理薄弱环节的审计，按照其内在逻辑规律进行有效的计划、组织、协调和控制，向管理要效益；不断完善审计方法，充分发挥审计监督的作用，为提高项目投资效益服务，争取最佳投资效果。     

浅析桥梁工程项目的成本管理

现阶段我国经济快速发展，社会主义市场经济体制已基本确立，随着市场竞争日趋激烈，企业越来越重视成本管理在生产经营过程中的重要地位。桥梁工程行业有其特殊性，具有投资大、技术性强、工程量大的特点。面对巨大的投资风险和竞争压力，桥梁施工企业必须对工程成本进行有效管理，以降低经营风险，提高经营效益。文章就桥梁工程项目中成本管理的目的意义、基本要求以及控制方法进行讨论，为节约工程成本，实现经济效益提供参考。     

财政投资评审工作的难点及对策

随着投融资体制改革的逐步深入和《中华人民共和国招标投标法》、《预算法》的颁布实施，财政基本建设投资管理面临着思想观念的转变，财政投资管理将从事后的事务性监督，逐步转向事前的投资控制，事中的跟踪检查。对财政性投资进行检查、分析、管理和监督是财政管理基本建设项目的客观要求，通过对财政性投资项目的工程概、预、决算审查，实现对财政性基本建设投资资金全过程的监督管理，从而达到提高投资效益。从我省开展财政性投资项目评审的情况分析，可以看出，财政性投资建设项目投资超概算、管理不严、高估冒算的现象依然存在。因此，加强财政投资评审工作显得十分必要。由于财政投资评审履行具有财政投资管理的职能，有其特殊性，不仅承担工程的评审，同时还有为财政投资政策和宏观调控决策提供基础信息资料的功能。     

如何加强政府投资项目资金管理

<正>为规范和加强政府投资项目资金管理,实现对政府投资项目成本、进度、质量的有效控制,提高投资效益,防范政府投资风险,推进项目资金管理的制度化、规范化,针对目前政府投资项目资金管理中存在的问题,本人认为应着重从以下几个方面加强管理:     

政府投资项目效益审计探析

近年来,我国对财政体制和投融资体制实施了一系列的改革,随着以建立公共财政为目标的财政体制改革的不断深入,公共财政体系和框架逐渐完善,政府职能由原来的对社会经济各方面的全面干预,逐步转向只对市场失效部分进行补充,政府投资管理的重点转向了政府投资项目。一、政府投资项目效益审计概述(一)政府投资项目效益审计的概念政府投资项目效益审计,是以促进和提高政府投资项目建设资金的管理水     

浅谈政府投资项目的内部控制

政府投资是指政府为了实现其职能,满足社会公共需要投人资金转化为实物资产的行为和过程,其能否顺利完成,发挥预期的投资效益,对经济和社会发展具有重要影响。但是由于我国政府投资项目内部控制中存在很多缺陷,导致我国政府投资项目在管理的过程还存在很多问题,如何通过有效的措施健全政府投资项目内部控制,解决这些问题就成了目前亟待解决的问题。     

浅谈政府投资项目的内部控制

政府投资是指政府为了实现其职能,满足社会公共需要投人资金转化为实物资产的行为和过程,其能否顺利完成,发挥预期的投资效益,对经济和社会发展具有重要影响。但是由于我国政府投资项目内部控制中存在很多缺陷,导致我国政府投资项目在管理的过程还存在很多问题,如何通过有效的措施健全政府投资项目内部控制,解决这些问题就成了目前亟待解决的问题。     

平泉县政府投资管理彰显“六制六性”

为规范和加强政府投资项目资金管理，进～步提高财政资金使用效益，河北省平泉县对政府投资项目资金实施了源头控管制、专户管理制、投资评审制、政府采购制、全程监管制和责任追究制，从而提高政府投资项目资金管理的规范化、透明度和效率。     

关于政府投资项目效益审计的思考

效益审计是审计工作的重要内容和发展趋势。开展政府投资项目效益审计，是加强和改进部门预算管理的重要环节，是促进有关部门和单位调整投资结构、优化投资方向、加强投资管理、提高投资效益的重要措施，也是审计部门效益审计工作的主攻方向。     

全市登记单位和个体户已超百万

为加强对政府投资项目的管理和监督．确保政府投资效益，2007年7月．市发展改革委在昌平区开展了“政府投资项目管理与监控信息系统”试点。经过一年半的运行，近日．以中国工程院院士吴澄为首的7位专家对该系统运行效果评审，大家普遍认为，一是系统体现了动态监控、及时纠错功能。通过系统预设的监测点．对项目建设各重点环节出现的问题，     

绿色PPP项目组合的最优契约:经济与环境效应的福利视角

绿色PPP搭配高收益项目的激励方式是吸引社会资本参与环境治理的举措之一。本文基于经济与环境的双重福利效应,从理论上研究了该激励方式的契约设计问题,阐释了博弈均衡的存在性以及最优特许期的形成逻辑和关键决定因素。研究表明:第一,绿色PPP搭配高收益项目能够提高企业利润,激发社会资本参与环境治理来应对环境风险。第二,政企双方博弈决策模式决定了契约能否订立。如果独立决策,使企业利润最大的特许期也能够带来最高的环境效益,但此时博弈结果展现为“刀刃上的均衡”,契约难以建立;如果合作博弈,双方最优特许期选择达成一致,契约得以订立,政府向企业让渡经济利润而收获环境效益,最终实现经济与环境福利的双赢。第三,绿色PPP搭配高收益项目优于传统政府补贴的激励方式,在收获同等环境效益的基础上,能够带动社会总福利的提升。研究结论为绿色PPP搭配高收益项目激励方式的推广实施、从而助力实现碳达峰和碳中和战略目标提供了契约设计理论依据和相关框架。     

论高校开展建设工程全过程管理审计效益的实现

目前,通过开展高校工程项目效益审计,有效提高了工程项目投资主体的日趋多元化的审计监督效果。不仅体现在控制、降低工程建设成本,完善工程建设管理,而且促进真实反映工程造价、维护高校本身的合法权益,同时对廉政建设、监督等起到了积极的作用。     

高职院校推进项目建设过程中存在的问题与对策——以S学院为例

高等职业教育良好的发展态势,离不开项目建设这个强有力的抓手。但项目推进缓慢、存量资金规模巨大也是当前困扰广大高职院校的普遍问题。本文通过对S学院2019年化解存量资金、推进项目建设过程中存在的问题进行分析,从高校财务管理视角提出了具体对策。     

工程质量审计的逻辑起点和实务框架研究

传统的工程审计通常只关注对投资的控制和工程管理的合法合规性,而对工程质量关注很少。随着审计的转型,即从财务审计向管理审计转变,工程质量逐渐被纳入审计视野,在此基础上形成了工程质量审计范畴。本文拟从工程质量审计的逻辑起点开始,论证工程质量审计的必要性,并从质量管理体系的审计、质量形成过程的审计和质量验收的审计三个方面,对构建工程质量审计的实务框架进行初步探索。     

The effect of leverage on the tax-cut versus investment-subsidy argument

Two common methods of attracting corporate investment are investment incentives and tax incentives. It is important to use the two incentives in the correct proportions, otherwise the government will give up too much value in the process of attracting investment. This paper examines the effect of tax cut and investment subsidy on the government's net benefit from a project. Earlier studies concluded that it was optimal to use only investment subsidy and no tax cuts. We show that this is not true when debt financing is possible, and it is generally optimal (from the government's perspective) to use a combination of tax reduction and investment subsidy. The optimal tax rate and optimal investment subsidy are identified and analyzed in the paper. It is shown that using a sub-optimal combination of incentives can result in substantial reduction of benefits for the government.     

MANAGING LOCAL PUBLIC DEBT IN TRANSITION COUNTRIES: AN ISSUE OF SELF-CONTROL

One and a half decades after the end of a centralised regime in Central and Eastern Europe, the policy literature on local debt management in transition economies reveals that there is a general confusion about the appropriate use of debt finance at the municipal level. The literature is mainly concerned with institutional borrowing restrictions and sanctions against excessive debt. Both emphasise the responsibility of the centre and consider local government unable to pursue a sound financial management without central patronage. Breaking with the traditional focus on budget  discipline , this study advocates budget  responsibility . Favourable credit ratings and compliance with legal norms are necessary but not sufficient conditions for municipalities to borrow. Successful financial management requires a more proactive attitude in which local governments adjust their investment policy to their financial capacity, assessing the costs and benefits of each investment project.     

Project Appraisal and Capital Investment Decision Making in the Scottish Water Industry

Restructuring the Scottish water industry has changed the way in which both project appraisal and capital investment decisions are performed. This article examines the project appraisal and subsequent capital investment decision in the case of a reed bed sewage treatment scheme which is compared with a more traditional scheme. Although the capital profiles of the schemes are similar there are major differences in the revenue costs. In addition, there are potential public benefits to the reed bed scheme. A comparison is made of management mechanisms in the pre-1996 water industry with that of restructured water authorities. In the pre-1996 water industry, local authorities had a broad remit which encouraged them to value these factors, in effect an implicit social account. The creation of water authorities with narrow remits and specific performance measures, constructed a framework that does not support the integration of social accounts into the decision making process. The paper demonstrates that investment appraisal is a product of the institutional framework in which the decisions are made. As that framework changes, mechanisms and measures of accountability shift in parallel.     

The agency problem,investment decision,and optimal financial structure

This article constructs a real options model in which a firm has a privileged right to exercise an irreversible investment project with a stochastic payoff. Supposing that the investment costs are fully sunk, a firm that exercises the investment option after debt is in place will then choose a better state to exercise this option as it issues more bonds. This debt-overhang phenomenon, however, benefits the firm since waiting is itself valuable. Accordingly, the firm will both exercise the investment option later and issue more bonds as compared with a firm that issues bonds upon exercising the investment option.     

Evaluating potential investments in new technologies: Balancing assessments of potential benefits with assessments of potential disbenefits, reliability and utilization

In recent years, the assessment of intangible benefits has become an explicit requirement of investment evaluation techniques. By contrast, assessments of three factors which can prevent the realization of any benefits have not become an explicit requirement. Those three factors are disbenefits, reliability and utilization. The importance of these factors may sometimes be identified prior to investment evaluation when exploratory methods such as contingency planning are used. However, evidence presented in this paper suggests that these three factors are often overlooked. Further, the evidence presented in this paper suggests that investment performance often suffers as a result. Accordingly, it is argued that investment evaluations need to be balanced by making assessments of disbenefits, reliability and utilization an explicit requirement. This argument is supported by reporting of experiences from action research. These experiences indicate that investment evaluations can be balanced by making assessments of disbenefits, reliability and utilization an explicit requirement.     

资产证券化在铁路建设融资中的应用研究

我国铁路高速发展,建设项目需要巨大的资金投入。面对铁路建设项目融资难的严峻现实,本文通过分析资产证券化应用于铁路融资的可行性,结合目前我国铁路建设项目的特点,从分段分期建成和一次性贯通建成两个方面对资产证券化在铁路建设融资中的具体运作模式进行研究,提出了现阶段我国铁路资产证券化可行的四种操作策略,为资产证券化在铁路项目融资中的应用提供理论支持。