跟踪审计在建设项目全过程造价控制中的应用研究

发布时间：2018-03-30 19:03

本文选题：跟踪审计　切入点：造价控制　出处：《郑州大学》2014年硕士论文

【摘要】：项目建设的资金使用主要出现在从施工开始到竣工结算的时间段内，所以传统建设项目审计以概预算执行和竣工决算为重点内容开展审计工作。然而，传统审计的效果并不理想，审计风险较大，，政府投资效率低下，无法满足造价控制以及审计工作的需要。大家都忽视了建设项目施工前的各阶段对造价的影响是最大的，因此，对建设项目进行全过程跟踪审计将成为造价控制的发展趋势。跟踪审计作为建设项目审计新的方向，目前尚无完整的理论体系、操作方法和规章制度，仍处于摸索阶段。本文针对项目跟踪审计和造价控制的现状，对建设项目跟踪审计的概念、特点、现状、风险、审计方式、实施程序等各方面内容进行系统、深入的分析、探讨，并强调跟踪审计对于建设项目的重要性，完善建设项目跟踪审计的理论体系。文中论述了目前建设项目在决策阶段、设计阶段、招投标阶段、施工阶段中造价控制存在的问题及跟踪审计的意义，针对存在的问题探讨了建设项目各个阶段如何正确并具体的进行审计工作，进而对建设项目跟踪审计提出建议性的工作内容、工作重点、工作程序和工作方法。运用项目管理和系统工程理论，分析了决策失误、招标失败的原因，建立了决策体制和招标体制的评价指标体系，进而计算出各指标对于决策和招投标的权重，验证了决策和招投标工作主要存在的问题并为建设项目的跟踪审计提供参考。
[Abstract]:Project construction funds mainly occurred in the period from the beginning of construction to completion of settlement, so the traditional construction project audit in budget implementation and final accounts audit work as the key content. However, the traditional audit effect is not ideal, the audit risk, the low efficiency of government investment, can not meet the needs of cost control and audit work. Everyone ignored the impact of the construction phase of the project before the construction of the cost is the largest, therefore, the construction project whole process tracking audit will become the development trend of cost control.
As a new direction of construction project audit, tracking audit has no complete theoretical system, and the operating methods and rules and regulations are still in the exploratory stage.
According to the project tracking audit and cost control of the status quo of the construction project tracking audit concept, characteristics, status, risk, audit, implementation of the program and other content system, analysis, in-depth, and stressed the importance of tracking audit for construction projects, improve the construction project tracking audit theoretical system.
In this paper, the construction project is currently in the decision-making stage, design stage, bidding stage, construction stage of cost control of the existing problems and the significance of the tracking audit, aiming at the existing problems of the various stages of construction projects and how to correct specific audit work, and put forward the audit work content, suggestions of construction projects tracking focus, working procedures and working methods.
The use of project management and system engineering theory, analyzes the reasons of making mistakes, the bidding failure, set up the decision-making system and the system of bidding evaluation index system, and then calculate the weight of each index for decision making and bidding, bidding decision and verified the main problems and provide reference for the construction project tracking audit.

【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU723.3;F239.63

【参考文献】