-I- 摘要 首钢控股有限责任公司是首钢集团下属的国有独资公司，其直接投资控股的 子公司14家，经营业务涵盖钢铁、煤炭、铁矿、有色金属、铁路、制造、金融等 多个行业，投资项目遍布国内12个省、区，因此如何通过完善的投资管控机制来 提高企业效益是公司面临的重要课题。本文的研究的主要目的是通过对首控公司 投资过程管控的研究解决上述问题，同时为其他企业强化项目投资管理提供参照。 在明确研究背景及意义的基础上，本文顺着国内外项目投资过程管控的研究 现状脉络进一步拓展。通过采用文献研究法、案例研究法、调查与实地访谈等研 究方法，对首控公司项目投资管控现状进行剖析，查找存在的主要问题，即项目 投资决策前，存在的内、外部环境分析不透彻、决策主观臆断；项目实施过程中， 进度款给付缺乏计划，工程变更、工程索赔管控缺位、投资总量膨胀；项目投资 后，存在考核评价机制不完善等问题。经过系统分析，发现专业人员缺失、制度 不完善、管理手段待提升是导致问题产生的主要原因。面对存在的问题，本文从 项目投资过程管控中的主要点位出发，提出了有针对性的改进方案，同时从组织、 制度、文化、数据信息等方面制定出促使方案落实的保障措施。 本文通过梳理首控公司项目投资管控体系现状，分析存在的问题及产生原因， 紧密迎合公司项目投资的管控需求，设计了一套完整的项目投资过程管控改进方 案，并创新性地提出了组织和专业人员优化、全流程跟踪审计等保障措施，使得 项目投资过程管控更具合理性、可操作性，为首控公司及其他企业提高投资过程 管控水平提供重要的理论依据。 关键词：项目投资；过程管控；预评价；投资考核 燕山大学工商管理硕士学位论文 -II- Abstract Shougang Holding Co., Ltd. is a wholly state-owned company affiliated to Shougang Group. It directly invests and holds 14 subsidiaries. Its business covers steel, coal, iron ore, non-ferrous metals, railways, manufacturing, finance and other industries. In China's 12 provinces and autonomous regions, how to improve corporate efficiency through a sound investment management and control mechanism is an important issue facing the company. The research purpose of this article is to solve the above problems through the research on the control of the investment process of the first-controlled company, and also to provide a reference for other companies to strengthen project investment management.Firstly, the research background and significance of this paper are expounded. The status quo of project investment control research at home and abroad is reviewed, and the research content and method of this paper are clarified. On the basis of clear research background and significance, this article further expands the current research context of domestic and foreign project investment process control. Through the use of literature research, case studies, surveys and field interviews and other research methods, this paper analyzes the current state of project investment management and control of the first-controlled company and finds the main problems that exist, that is, the internal and external environment analysis before the project investment decision is not thorough and decision-making Subjective judgments; during the implementation of the project, progress payment is lacking in plans, engineering changes, engineering claims management is absent, and total investment is inflated; after the project is invested, there are problems such as incomplete assessment and evaluation mechanisms. After a systematic analysis, it was found that the lack of professionals, inadequate systems, and the need to improve management methods were the main reasons for the problems. Facing the existing problems, this article starts from the main points in the project investment process control and proposes targeted improvement plans. At the same time, it formulates Abstract - III- guarantee measures for the effective implementation of the improvement plans from the aspects of organization, system, culture, data and information. This paper sorts out the current status of the project investment management and control system of the first controlled company, analyzes the existing problems and causes, and closely meets the company's project investment management and control requirements. It designs a complete set of project investment process management and improvement plans, and innovatively proposes organizational and Guarantee measures such as professional optimization and full-process tracking audits make the project investment process management more reasonable, and provide important theoretical basis for the first-controlled company and other enterprises to improve the level of investment process control. Keywords: project investment; process management and control; pre-evaluation; investment assessment 燕山大学工商管理硕士学位论文 -IV- 目 录 摘要 .......................................................................................................................... I ABSTRACT ............................................................................................................... II 第1章 绪 论 ........................................................................................................... 1 1.1 研究背景与意义 ........................................................................................ 1 1.1.1 研究背景 ................................................................................................... 1 1.1.2 研究意义 ................................................................................................... 1 1.2 国内外研究现状 ........................................................................................ 2 1.2.1 国外研究现状 ........................................................................................... 2 1.2.2 国内研究现状 ........................................................................................... 3 1.2.3 国内外研究现状评述 ............................................................................... 5 1.3 研究内容及方法 ........................................................................................ 5 1.3.1 研究内容 ................................................................................................... 5 1.3.2 研究方法 ................................................................................................... 7 第2章 项目投资过程管控相关理论 ....................................................................... 8 2.1 项目投资过程管控的相关概念 .................................................................. 8 2.2 项目投资过程管控的内容 ......................................................................... 9 2.2.1 事前控制 ................................................................................................... 9 2.2.2 事中控制 ................................................................................................. 10 2.2.3 事后控制 ................................................................................................. 12 2.3 本章小结 ................................................................................................. 12 第3章 首控公司项目投资过程管控现状与问题分析 ......................................... 13 3.1 公司概况 ................................................................................................. 13 3.1.1 公司简介 ................................................................................................. 13 3.1.2 组织构架 ................................................................................................. 14 3.2 公司项目投资过程管控现状及问题 ......................................................... 15 3.2.1 事前管控现状及存在的问题 ................................................................. 17 3.2.2 事中管控现状及存在的问题 ................................................................. 20 3.2.3 事后管控现状及存在的问题 ................................................................. 23 3.3 存在问题的原因分析 ............................................................................... 24 3.3.1 专业人才待补充、组织不完善 ............................................................. 24 3.3.2 管理制度待健全、执行不深入 ............................................................. 25 3.3.3 管理方式待提升