A建筑公司M工程项目经济效益审计研究

发布时间：2018-03-17 05:03

本文选题：工程项目　切入点：经济效益　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：建筑企业建设项目自身具有投资一次性、周期长以及投资金额大等特性,这些特性决定了对建设项目应该实行全过程、全方位管理。在建筑工程项目的施工过程中,虽然已经实行了全方位的管理,可是仍然存在着一些因素影响并阻碍着建筑企业的成长,例如设备的闲置、建筑资源的浪费和人力的多余等,这些都会造成工程项目经济效益的损失。如果在工程项目的施工过程中,施工团队未能按要求完成任务、施工方案临时变更以及项目质量不符合规定等,这些不可控的因素最终都会影响到工程项目的经济效益。传统的审计模式已经不能满足现代企业管理的客观需求,由于传统的审计是事后审计,通过审计虽然能够发现企业在经营管理中存在的不足,及时处理这些不足,但是因此给企业造成的经济损失却是难以挽回。所以我们要变换审计模式,由传统意义上的事后审计转换为事前、事中、事后审计并举与全过程审计,这是社会经济发展的要求。如何对建筑公司工程项目的效益进行科学、全面以及准确的评价,如何让现代效益审计更好的作用于工程项目,对建筑类工程项目开展效益审计是迫切需要解决的重要课题。本文从内部审计的角度出发,以效益审计的相关理论作为理论支撑,对A建筑企业工程项目M的重点内容进行经济效益审计研究。通过对该项目审计现状进行深入研究分析,发现影响项目效益的主要问题有以下几个方面:对工程合同事前审查不充分;经济效益审计的指标体系不健全;项目施工过程审计难以介入;项目部管理混乱导致审计困难。存在的这些问题对A建筑企业来说它既有普遍性又有针对性,所以针对这些问题给出相应的改进建议:加强合同管理;健全工程项目经济效益审计指标评价体系;实施工程项目全程跟踪审计;企业应加强对工程项目的过程管控与实施监督。这对改进M工程项目经济效益审计的质量具有实际指导意义。本文主要使用理论与实际相结合的原则对具体案例进行效益审计研究,从中找出降低经济效益审计质量的主要因素,最后针对这些主要因素的提出改进建议,这不仅可以帮助企业堵塞管理上的漏洞,完善内部控制制度,从而提高企业的效益,还可以提高经营决策的科学性,增强企业核心竞争力。
[Abstract]:The construction project of the construction enterprise itself has the characteristics of one-time investment, long period and large amount of investment. These characteristics determine that the construction project should be managed in all aspects. In the construction process of the construction project, Although comprehensive management has been implemented, there are still a number of factors affecting and impeding the growth of construction enterprises, such as idle equipment, waste of construction resources and redundant manpower, etc. All these will result in the loss of economic benefits of the project. If the construction team fails to complete the task as required during the construction of the project, the temporary change of the construction plan and the non-conformity of the quality of the project, etc. These uncontrollable factors will eventually affect the economic benefits of engineering projects. The traditional audit mode can no longer meet the objective needs of modern enterprise management. Although it is possible to find out the shortcomings of enterprises in operation and management by auditing, and to deal with these deficiencies in a timely manner, the economic losses caused to enterprises are irreparable. Therefore, we need to change the audit model. It is the requirement of the social and economic development to change the ex post audit from the traditional one to the one in advance. How to evaluate the benefit of the construction company project scientifically, comprehensively and accurately, is the requirement of the social and economic development. How to make the modern benefit audit function better in the engineering project, and how to carry out the benefit audit of the construction engineering project is an urgent problem to be solved. This paper, from the angle of internal audit, takes the relevant theory of the benefit audit as the theoretical support. The main contents of project M of A construction enterprise are studied on the basis of economic benefit audit. It is found that the main problems affecting the benefit of the project are as follows: inadequate prior examination of the project contract, imperfect index system of the economic benefit audit, difficulty in intervening in the audit of the construction process of the project; The confusion of project management leads to audit difficulties. These problems are both universal and targeted for A construction enterprises, so the corresponding suggestions for improvement are given: strengthening contract management; Perfect the evaluation system of economic benefit audit index of engineering project, carry out the whole track audit of engineering project; Enterprises should strengthen the process control and supervision of engineering projects, which has practical guiding significance for improving the quality of economic benefits audit of M engineering projects. This paper mainly uses the principle of combining theory with practice to give concrete cases. Conduct benefit audit studies, This paper finds out the main factors to reduce the quality of economic audit, and finally puts forward some suggestions for improvement of these main factors, which can not only help enterprises plug up the loopholes in management, perfect the internal control system, so as to improve the efficiency of enterprises. Can also improve the scientific nature of business decisions, enhance the core competitiveness of enterprises.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

【参考文献】