基于内部控制的政府投资项目投资控制研究

政府投资项目由于其公益性、产权不确定性等复杂特点,导致了政府投资项目投资控制的复杂性。建立有效的政府投资项目的投资控制机制,对当前我国政府投资项目建设有重要的指导意义。从内部控制的角度,分析了政府投资项目投资失控的原因,并提出了相应的改善措施:完善政府投资项目法人治理结构;建立政府投资项目法人有效的激励和约束机制;强化项目法人对财务报告准确性的责任并向社会公众披露财务报告;加强政府投资项目的内部审计。

Investment Control of Government Invested Project based on Internal Control

There are many factors influencing investment control of Chinese government invested projects, because they have complex characters,such as the externalities,uncertainty of property rights,and so on.It is important to set up an effective investment control mechanism for Chinese government invested projects.This paper makes a research on this problem from the viewpoint of internal control,argues that the internal check for government project shall be strengthened.