摘要
运用ERM框架对公益型水利建设项目风险管理进行分析,找出薄弱环节,并分析问题存在的原因:从技术层面分析,主要是因为事项识别、风险评估和信息反馈技术未能有效应用;从制度层面分析,项目法人选择和概算制度的不合理是主要原因。在此基础上提出加强风险管理的建议:聘请中介机构协助建立风险管理框架,强制性开展内部控制审计评价,加大信息系统建设力度,通过市场选择建设单位,采用市场方式控制投资等。
The risk management of public welfare water conservancy construction projects was analyzed based on ERM framework so as to find out its bottlenecks.The causes for the existing problems were explained.From technical aspect,the reason lies in lack of effective application of item recognition, risk assessment and information feedback technology.From system aspect,the main reason was irrationality of project entity choice and budget estimation system.On such a basis,some suggestions to strengthen risk management were proposed: to invite agencies to establish risk management framework,to carry out internal control and audit,to strengthen the establishment of information system,to choose construction organizations through market,and to control investment by use of market mode,etc.
出处
《水利经济》
2008年第5期49-53,共5页
Journal of Economics of Water Resources
基金
财政部重点科研课题基金资助项目(2007KX002)
关键词
公益型水利建设项目
风险管理
ERM框架
public welfare water conservancy construction project
risk management
ERM framework
