基于内部控制要素的公建项目造价管控思路研究

Research on Cost Control of Public Construction Projects Based on Internal Control Elements

公建项目具有特殊的社会作用和经济地位,因此决定了其造价管控的必要性。内部控制的渐进性控制思想和层次性控制目标,确立了内部控制在公建项目造价管控中实施的可行性。文章综合企业、行政事业单位内部控制制度及评价指引,从内部控制评价的角度,多维度分析公建项目内控建设中存在的典型问题及其对造价管控的影响,建构以经济附加值理念为基础、以内部控制五要素为框架的公建项目造价管控思路。通过优化公建项目造价管控的内外部环境,确保责任主体有效实施项目控制权;细化项目全过程的风险识别和分析,提供实施有效控制活动的依据;强化控制活动,防范和化解造价管控风险;构建业财一体化的信息与沟通管理系统以及形成以内部监督为主体的监管合力等5个思路,辅以应用示例,为管理者运用内部控制手段实施公建项目造价控制提供帮助。同时,基于内部控制的固有缺陷,建议多举措助力公建项目造价控制目标实现。

The special social role and economic status of public construction projects determine the necessity of its cost control.The progressive control idea and hierarchical control goals of internal control established the feasibility of implementing internal control in the cost control of public construction projects.The paper integrates the internal control systems and evaluation guidelines of enterprises and administrative institutions.From the perspective of internal control evaluation,it analyzes multi-dimensionally the typical problems existing in the internal control construction of public construction projects and their impact on cost control,and builds the cost control idea of public construction projects based on the concept of economic value added and the framework of the five elements of internal control.Through optimizing the internal and external environment for the cost control of public construction projects,the liable subject’s effective implementation of project control can be ensured.Refining risk identification and analysis of the entire process of the project will provide a basis for effective control activities.Strengthening control activities helps prevent and resolve cost control risks.Constructing an integrated information and communication management system for business and finance and forming a combined supervision with internal supervision as the main body are necessary.Such five ideas,supplemented by application examples,will help managers use internal control methods to implement cost control of public construction projects.Meanwhile,due to the inherent shortcomings of internal control,it is recommended that multiple measures be taken to help achieve the cost control objectives of public construction projects.