高校项目管理风险库的构建与应用探析  

An Analysis on Construction and Application of Project Management Risk Repository in Universities

作　　者：董琦 Dong Qi(Guizhou University of Finance and Economics,Guiyang 550025,China)

机构地区：[1]贵州财经大学,贵州贵阳550025

出　　处：《工程造价管理》2024年第4期19-22,共4页Engineering Cost Management

基　　金：贵州省教育厅高等学校科学研究项目(青年项目)(黔教技〔2022〕178号)。

摘　　要：文章从传统项目风险管理角度入手,基于内部控制管理思维,将原有的事后整改逐步前移到事中发现和事前预警,尽可能减少因风险发生带来的各类损失;从审计监督角度出发,旨在发现项目风险和提前预警,助力高校基建项目管理能力提升,并且通过风险库及时总结定时汇总向审计委员会汇报,既是在高校内部控制管理上进行提升,也帮助领导在决策时充分考虑容易出现的风险点;基于PDCA循环,在以审计监督方式构建的风险库,能够使基建项目在管理中不断发现和开展风险预警的工作路径能力,尽可能减小相关风险发生的概率。文章既为合理化管理和减少今后基建项目管理风险提供数据库的参考,也为高校审计、工程和内控等教学提供充足的案例分析提供进一步研究方向。Based on the traditional project risk management perspective,and the internal control management thinking,the original post facto rectification gradually moved forward to the discovery and pre-warning,as far as possible to reduce all kinds of losses due to the occurrence of risk.The thesis from the perspective of audit supervision,aims to find the project risk and early warning,to help universities infrastructure project management ability to improve,and through the risk repository timely summary of the regular summary to the Audit Committee,which helps to improve the internal control management ability of universities,and helps the leaders to fully consider the risk points that are prone to occur when making decisions.Ultimately,based on the PDCA cycle,in the audit supervision way to build the risk repository,the infrastructure project in the management of the continuous discovery and carry out risk early warning work path ability,as far as possible to reduce the probability of occurrence of the relevant risks.Both for rationalisation and reduction of future infrastructure project management risks to provide a database of reference,but also for the university audit,engineering and internal control teaching to provide sufficient case studies to provide further research direction.

关 键 词：项目管理 风险库 审计监督 内控管理 

分 类 号：F283[经济管理—国民经济] TU-9[建筑科学]