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出 处:《工程管理学报》2012年第3期33-36,共4页Journal of Engineering Management
摘 要:政府投资建设项目中存在大量暗箱操作以转移项目利益的行为,其危害极其严重。借鉴公司治理中"隧道行为"的概念和研究,提出了政府投资建设项目中的"隧道行为"的概念并将其定义为,工程项目利益相关者通过合法或非法手段将项目利益进行转移而侵蚀项目利益或公共利益的行为。对比了其与腐败、违法违规行为和违约行为等类似概念的区别和联系,并基于94个我国工程领域问题的典型案例的总结和提炼,从利益来源的角度和行为主体的角度分别举例阐述了"隧道行为"的典型表现。为进一步认识和研究政府投资建设项目中的"隧道行为"及其治理提供了基础和借鉴。Undercover transactions in the government-invested projects which transfer value out of the projects have extremely bad effects. Similar to the term of tunneling in the corporation management, tunneling in the government investments is defined as transfer of value out of projects by both legal and illegal ways in the benefit of stakeholders, which causes great loss to projects or the society. We compared the term "tunneling" with similar concepts such as corruption, violation of law and regulation, and breach of contract. Based on the summary of 94 typical cases of problems in Chinese construction industry, this paper provids concrete examples of tunneling in the government investments categorized by the sources of value and the subjects of tunneling behavior. This concept contributes to the future research of tunneling and its regulation.
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