华北油田公司工程项目内部审计的研究

发布时间：2018-01-04 07:36

本文关键词：华北油田公司工程项目内部审计的研究　出处：《河北大学》2013年硕士论文　论文类型：学位论文

【摘要】：华北油田公司作为中国石油天然气股份有限公司下属的一个地区能源公司，把努力建设“具有一定经营规模和华北油田特色的地区能源公司”作为发展战略和经营目标。围绕这一目标，勘探开发和矿区建设步伐不断加快，投资总量逐年增加，随之而来的各种潜在风险不断增多，管控要求也越来越高。为保证投资资金的安全，提高投资使用效益，保证工程质量，降低建设成本，按照工程项目可行性研究报告的预期计划，实现投资目标，就必须加强工程项目内部审计。它重点突出服务与监督职能，一方面有效控制工程造价，提高工程质量，提高投资利用效率；另一方面可以遏制违法违规现象的发生，避免控制缺陷；它既要查出问题，还要提出对存在问题的整改意见，而且要提出规范后期管理工作的建议，使内部审计为企业增值服务的职能得到有效体现。本文通过采用文献研究、理论研究以及理论联系实际的方法，根据内部审计理论及工程项目内部审计理论，结合中国石油天然气集团公司审计部提出的审计工作要求及主要目标，，对照华北油田工程项目内部审计实际情况进行系统的研究，从中查找存在的问题与不足，并提出了相应的措施及建议，为华北油田公司工程项目内部审计下一阶段的实施提供参考和指导。其建议主要有三点：一是转变偏重事后审计、资金审计、合法合规层面审计的观念，逐步向事中、事前审计关口前移，结合其它审计方式全面、深入地对重要工程项目实施跟踪审计。在实践中要注意审计时机的选择与跟踪点的设置，完善审计程序与审计依据，以便跟踪审计职能有效发挥。二是对常规项目加强工程预结算审计。在加强审计人员业务培训的基础上，全面审核工程预结算,同时界定好造价管理部门及审计部门的责任，对相关部门进行考核及奖惩，有效降低工程建设成本，不断提高投资利用效率。三是应用信息技术进行辅助工程审计,丰富审计手段，促进审计方式的转变。在利用专用软件进行辅助审计的同时，构建工程审计信息交流平台，建立工程审计信息管理系统，以便节约审计资源、提高审计效率。
[Abstract]:Huabei Oilfield Company is a regional energy company affiliated with China National Petroleum Corporation. The development strategy and operation target of "regional energy company with certain scale of operation and characteristic of North China Oilfield" is regarded as the development strategy and target. Around this goal, the pace of exploration and development and the construction of mining area has been quickened. The total amount of investment increases year by year, with the increasing of various potential risks, the management and control requirements are higher and higher. In order to ensure the safety of investment funds, improve the efficiency of investment, ensure the quality of the project, reduce construction costs. According to the expected plan of the project feasibility study report, to realize the investment goal, it is necessary to strengthen the internal audit of the engineering project. It emphasizes the function of service and supervision, on the one hand, it can effectively control the project cost. Improving the quality of the project and improving the efficiency of investment and utilization; On the other hand, it can curb the occurrence of illegal phenomena and avoid the control defects; It should not only find out the problems, but also put forward some suggestions to rectify the existing problems, and put forward the suggestion of standardizing the later management work, so that the function of internal audit as the value-added service of the enterprise can be effectively reflected. Based on the theory of internal audit and the theory of internal audit of engineering projects, this paper adopts the methods of literature research, theoretical research and the combination of theory and practice. Combined with the audit requirements and main objectives of the audit department of CNPC, this paper makes a systematic study on the actual situation of internal audit in Huabei Oilfield project, and finds out the existing problems and shortcomings from the view of the audit department of CNPC. The corresponding measures and suggestions are put forward to provide reference and guidance for the implementation of the next stage of the internal audit of the project in Huabei Oilfield Company. There are three main suggestions: one is to change the emphasis on ex post audit and capital audit. The concept of legal compliance level audit, step by step to the matter, the pre-audit gate forward, combined with other audit methods in a comprehensive way. In practice, we should pay attention to the choice of audit opportunity and the setting of tracking points, perfect the audit procedure and audit basis. In order to effectively play the role of tracking audit. Second, to strengthen the project pre-settlement audit of conventional projects. On the basis of strengthening the business training of auditors, the comprehensive audit of project pre-settlement. At the same time, define the responsibility of the cost management department and audit department, assess and punish the relevant departments, effectively reduce the project construction costs. Third, the use of information technology to assist the project audit, enrich the audit means, promote the change of audit methods, while using special software to assist audit at the same time. In order to save audit resources and improve audit efficiency, the project audit information exchange platform is constructed and the engineering audit information management system is established.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.45;F426.22

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