深圳市政府投资建设项目跟踪审计的研究

发布时间：2018-04-10 13:12

本文选题：政府投资建设项目 + 跟踪审计　；参考：《深圳大学》2017年硕士论文

【摘要】：对政府投资建设项目开展审计监督工作是国家审计机关的一项重要法定职责。目前各级审计机关对政府投资建设项目采取的主要审计监督方法依旧是传统意义上的工程竣工决算审计,除此之外,少数地方审计机关(例如深圳市)还会对政府投资建设项目开展结算审计。与传统的审计模式相比,政府投资建设项目跟踪审计能够从建设初期起就开始介入进行审计,并视项目的实际进展情况分时间、部位等不同阶段进行审计,有机的将事前预防、事中控制、事后总结相结合。跟踪审计的重要意义在于利用有限的审计资源,在项目建设过程中确定若干重点建设内容(环节)进行跟踪审计,体现出“全面审计、突出重点”和“发挥审计免疫系统功能”的两大指导思想,抓住政府投资项目建设过程中的主要环节和主要问题,进行跟踪落实,促进项目建设绩效的同时,也相应提高审计工作的绩效。本文主要通过以下五个部分对政府投资建设项目跟踪审计进行研究和探讨:一是绪论,重点阐述政府投资建设项目跟踪审计的产生、发展的历史背景及研究意义;二是政府投资建设项目跟踪审计概述,主要对跟踪审计的含义、法律依据、审计范围及主要环节等内容进行介绍;三是政府投资建设项目各阶段跟踪审计内容及方法,包含从政府投资建设项目立项管理、勘察设计、招投标及合同管理、施工管理、竣工结(决)算及后评价管理等阶段的审计及评价,该部分内容引用学习、工作中发现的大量问题及案例,从深层次剖析跟踪审计的主要内容和方法,并探索审计成果及其运用;四是政府投资建设项目跟踪审计创新与挑战,政府投资建设项目涌现出BT、BOT及代建制等多种新型管理模式,对于审计工作而言,无疑是一项重要挑战和创新。五是对深圳市政府投资建设项目跟踪审计的研究进行总结和展望。
[Abstract]:It is an important legal duty of state audit institutions to carry out audit supervision of government investment and construction projects.At present, the main audit supervision methods adopted by audit institutions at all levels for government-invested construction projects are still traditional audit of final accounts for the completion of projects. In addition,A small number of local audit institutions (such as Shenzhen City) will also carry out settlement audit of government investment and construction projects.Compared with the traditional audit mode, the government investment and construction project tracking audit can begin to intervene in the audit from the early stage of construction, and according to the actual progress of the project, it can be audited at different stages, such as time, position, etc., which organically will be prevented beforehand.Control in the event, after the summary of the combination.The significance of tracking audit is to use limited audit resources to determine some key construction contents (links) in the process of project construction.Highlighting the two guiding principles of "giving prominence to the key points" and "giving full play to the function of the audit immune system", grasping the main links and major problems in the construction process of government investment projects, following up and implementing them, and promoting the construction performance of the projects at the same time,The performance of audit work should be improved accordingly.This article mainly through the following five parts to the government investment construction project tracking audit carries on the research and the discussion: first, the introduction, emphatically elaborated the government investment construction project tracking audit the origin, the development historical background and the research significance;Second, an overview of the tracking audit of government investment construction projects, mainly introducing the meaning, legal basis, audit scope and main links of the tracking audit; third, the contents and methods of tracking audit in various stages of government investment construction projects.Including audit and evaluation from the stages of government investment project establishment management, survey and design, bidding and contract management, construction management, completion (settlement) calculation and post evaluation management, etc.A large number of problems and cases found in the work, from a deep level analysis of the main contents and methods of tracking audit, and explore the audit results and their application; fourth, government investment project tracking audit innovation and challenges,A variety of new management models such as BTT bot and agent construction have emerged in government investment and construction projects. It is undoubtedly an important challenge and innovation for audit work.Fifth, the Shenzhen municipal government investment and construction project tracking audit research summary and outlook.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.63

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