中国基础设施PPP项目风险管理分析—基于COSO-ERM框架
Analysis of Chinese Infrastructure PPP Project Risk Management—Based on the COSO-ERM Framework
作者: 周清松 ：厦门瑞启房地产开发有限公司，福建 厦门; 张慧婷 , 苏新龙 ：厦门大学管理学院会计系，福建 厦门;
关键词: PPP； COSO-ERM； 项目管理； PPP； COSO-ERM； Project Management
摘要:Abstract: In the construction of infrastructure, introduction of PPP (Public Private Partnership) financing model can solve the problems of high financial fund pressure, low construction efficiency, etc. But in the PPP model, long-time project construction, large funding gap, complex contract structure, high risk factors and other problems also exist; in practice few cases are successful, due to the lack of reasonable and scientific management of the risks arising from the whole life cycle of the PPP project. The paper introduced COSO-ERM in the PPP project for risk management, analyzed the PPP financing model from the perspectives of internal environment, goal setting, event identification, risk assessment, risk response, control activities, information and communication, monitoring and other eight elements, established the basic idea and processes of PPP project risk management, distinguished the related matters and the unrelated matters, and controlled the relevant risk, so as to ensure that the project execution and construction always meet the project objectives.
文章引用: 周清松 , 张慧婷 , 苏新龙 (2016) 中国基础设施PPP项目风险管理分析—基于COSO-ERM框架。 社会科学前沿， 5， 113-122. doi: 10.12677/ASS.2016.51017
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