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Government investment projects have played an increasingly important role in stimulating the economy and improving people's livelihood in their practice areas, however, there are still extensive management, operating inefficiencies, serious losses and waste. The reason is, directly or indirectly, due to its internal control deficiencies, this paper to the Changchun of GS Government investment project as a case study, the main research contents are as follows: Chapter 1 introduces the background, significance, literature review, and research methods and its framework and main content. Chapter 2 Overview the Changchun GS nature, characteristics, and significance of the project, the size of the project, funding sources, organizational structure and internal controls of the importance of the project. Chapter 3 describes the control of the status quo of the within the Changchun GS project, analyzed the problems. Found through research the GS project internal control funds control system design, business process improvement, but there are still some problems, the main project governance mechanisms unreasonable supervision and restriction mechanism is not perfect, and communication within the information poor 15 issues point of view, the five elements of internal control are listed one by one. Chapter 4, the use of the principal-agent theory, analysis of the internal control theory GS the projects internal control problems, are: (1) from the point of view of government investment projects, project complex multi-level agency relationship exists. Project construction unit or project as a government agent, do not only think that the principal - for the government there collusion and other agents may provide useful information. (2) the Changchun GS government investment projects internal control risk stems from management factors - construction system execution is not strict. (3) emphasis on information and communication management to circumvent agent as the interests of insiders affect people unaware the decision agents try to limit the erosion of the interests of the client. The need to strengthen the communication between the PMO and intermediaries, as well as internal departments. (4) agents as rational people have their own interests to maximize tendencies, he may pursue their own interests and the interests of the principal in a secondary position even to sacrifice the interests of the principal, two levels Nominees need to be monitored . Chapter 5, combined with the actual situation of the government investment projects in Changchun GS, perfect countermeasures, (1) a clear project objectives, principles and general ideas, provide reference and basis for the construction of its internal control; (2) to create a good internal control environment, Eaux in government investment project management platform to implement key elements of human, financial, material, and information systems integration in the Group in setting up a dedicated the GS project management agencies responsible for the management of construction projects, the appointment of a project manager, give full play to the project manager layer core governance role, strict implementation of the construction system, strengthen the the project incentive and restraint mechanisms and information Phi leakage; (3) strengthen the GS project information and communication, and the establishment of communication procedures and information database of the collection, processing and transmission of information. Project managers internally to make everyone aware of the individual tasks, understand the various provisions. (4) to strengthen the the GS project's regulatory played the role of internal audit, to strengthen external supervision, to play a supervisory role of Chief Financial Officer. (5) implementation of effective control activities, Solutions for the problems of the existing internal control activities in the practical work. Summarized its analysis of the causes of the problems in the internal controls of Changchun GS government investment projects, and proposed the corresponding countermeasures to provide realistic recommendations for its perfect internal control, and also found for other similar government investment projects and improve the internal control the weak link reference.
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