1JS 高速公路建设项目资金管理控制研究高速公路建设项目资金管理控制研究姓名：*专业：会计学2摘 要在中央深入贯彻落实科学发展观的战略部署下，我国积极应对国际金融危机的不利影响，并着力加快转变发展方式。根据“十二五”发展的规划，在高 速公路建设方面，进一步推进高速公路的建设既是城市建设发展和促进区域城 乡一体化交通的发展要求，也是适应交通需求增长的发展要求。在这种外部环 境下，要继续推进人文高速、科技高速、绿色高速建设，做到建设、管理、养 护并重，通过推动科技创新促进高速公路科学发展，最终建设环境友好型、资 源节约型高速公路，树立生态文明理念，提升全国交通节能环保水平。在抓住 机遇的同时，也面临挑战，随着高速公路建设达到高潮，高速公路建设项目资 金管理控制中也面临了许多风险，例如高速公路建设项目资金监管不严、资金 没有专款专用等，严重的阻碍了我国高速公路建设项目资金运营的效率和效果， 制约着我国高速公路建设的可持续发展。对高速公路资金管理控制的研究，识 别与评估风险并分析成因，进行有针对性的资金管理控制活动设计，对于提高 建设资金的使用效益、促进高速公路建设事业的健康快速发展具有重要意义。本文以 JS 高速公路建设项目为具体案例，结合资金筹措渠道理论、内部控 制理论、利益相关者理论和委托代理理论识别与评估资金管理控制面临的风险， 并分析其成因，最后设计有效的资金管理控制活动来降低风险。文章主要内容 如下： 第一部分，导论。主要概述本文的研究背景与意义、国内外研究现状、研 究内容与思路、研究方法。 第二部分，研究基础。主要论述资金筹措渠道理论、内部控制理论、利益 相关者理论和委托代理理论。 第三部分，JS 高速公路建设项目资金管理控制的风险识别与评估。首先分析了目前我国高速公路项目建设资金的特点，即资金需求量大、投资周期长、 资产负债率和财务费用高。其次，结合 JS 高速公路建设项目实际情况，从建设 前期、建设期间以及建设后期三个阶段分析了其在资金管理控制中所面临的重 大风险，并进行风险识别与评估，最后，深入剖析了 JS 高速公路建设项目资金 管理控制产生的重大风险的成因。 第四部分，JS 高速公路建设项目资金管理控制活动。主要包括完善融资结 构、加强招投标过程的控制、引入“双系统控制监管模式”、加强建设单位工 程管理费的控制、建立施工单位与监理单位履约诚信评价机制、利用中介咨询 机构和加强竣工决算的检查工作。 第五章结论与展望，对全文做一简单阐述，并总结了文章的几个重要结论。通过本文的研究，希望对我国高速公路建设项目资金管理控制研究有深入 理解和提高，以提升高速公路建设项目资金管理控制水平。 关键词：高速公路；建设项目；资金管理控制3Abstract Central thoroughly implement the scientific concept of development of the strategic plan, and actively respond to the adverse effects of the international financial crisis, as well as make efforts to accelerate the transformation of development mode. According to the “Twelve Five-Year“ development planning, further construction of highways is the development of urban construction as well as the regional integration of urban, but also to adapt to the requirements of the development of the growth in traffic demand. So, it is necessary to continue to promote the cultural high-speed, technology high-speed, high-speed green construction, putting the construction, management and maintenance on the same location ,and try to promote the scientific development of the highway through the promotion of scientific and technological innovation, and ultimately building environment-friendly, resource-saving highway , establishing the concept of ecological civilization. Seizing the opportunity at the same time, funds management of highway construction project is also facing a number of risks, such as lax oversight of funds, which restricts the sustainable development of highway construction. Highway funds management control study to identify risk and analyze the causes is of great significance for improving efficiency of funds for construction, promoting the healthy and rapid development of highway construction career. JS highway construction projects, for example，combined with the financing channel theory, internal control theory, stakeholder theory and the agency theory, identify risk and analyze the causes and finally designing of effective capital management control activities to reduce risk. The main contents of the article are as follows: The first part, introduction. Overview the research background and significance, research at home and abroad，research ideas, research methods. The second part，study basis.Discusses financing channels theory, internal control theory, stakeholder theory and principal-agent theory.The third part, risk identification and assessment of JS highway construction project funds control. First，analyzed the characteristics of Chinas highway project construction funds, the demand for funds, long investment cycle, high asset-liability ratio and financial costs. Second, combined with actual situation of JS highway construction projects，from three stages analyze significant risks of funds control, and make risk identification and assessment, and finally, in-depth analysis of the causes of significant risks.The fourth part, JS highway construction project funds control activities. Mainly comprise improving the financing structure, strengthening the control of the bidding 4process, the introduction of “dual system control regulatory approach“ ，controlling project management cost of construction corporation, estabilishing integrity evaluation mechanism of construction corporation and supervision corporation, strengthening the completion of final accounts inspection work by intermediary advisory body.The last part, conclusion and outlook, full-text briefly discusses and summarizes several important conclusions of the article.Through this research, I hope to have in-depth understanding and improvement of funds control for highway construction project in order to enhance highway construction projects level. Key words: highway; construction projects; funds control51 导论.5 1.1 研究背景与意义.5 1.1.1 研究背景.