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海外工程承包项目又称EPC项目,即工程总承包企业按照合同约定,承担工程的设计(Engineering)、设备采购(Procurement)、施工(Construction)进行服务等工作,对工程的质量、安全、工期、造价全面负责。内部控制作为企业防范经营风险,提高企业经营效益的管理手段已渗入到现代企业管理的脉络中,上市公司除了每年按照证监局的要求进行半年和年度内控自评外,外部审计在财报审计的同时也要进行内部控制执行情况的审计,可见内部控制的重要性,内部控制一般在公司管理层面执行得较好,而我所在的公司以海外工程承包为主营业务,海外项目比国内项目操作更复杂,因此加强海外工程内部控制,实现项目管理细致化、责任落地化、流程顺畅化尤为重要。
Overseas EPC projects, also known as EPC projects, are general contracting enterprises undertaking services such as engineering, procurement and construction in accordance with the contract and guaranteeing the quality, safety, construction period, Overall cost responsibility. Internal control as an enterprise to prevent business risks and improve business efficiency management tools have infiltrated the context of modern business management, listed companies in addition to the annual requirements of the CSRC for six years and annual internal control self-assessment, the external audit in the earnings audit But also the implementation of internal control audit, we can see the importance of internal control, internal control is generally better implemented in the management of the company, and my company to overseas engineering contracting for the main business, overseas projects more than domestic project operations Therefore, it is particularly important to strengthen the internal control of overseas projects, to make the project management meticulous, responsibility localization and process flow smooth.