路桥建设华东公司施工项目管理审计研究

发布时间：2018-01-21 02:50

本文关键词： 管理审计施工项目管理模式管理效益　出处：《长沙理工大学》2012年硕士论文　论文类型：学位论文

【摘要】：管理审计是一种基于受托管理责任关系的独立、客观的证实行为。它是随着企业内部审计的发展逐步形成的。施工项目管理审计则是由施工企业的管理审计组织对具有受托管理责任的项目经理部在施工过程中的制度执行、业务链衔接、现场管理状况、现有及潜在风险进行审查,以发现项目管理控制的漏洞和薄弱环节,达到改进管理、增加效益的目的。面对如今错综复杂的经济形势、逐步放缓的行业投资环境,原本属于粗放型管理的施工企业更加需要通过管理审计这一手段来强化管控力度,提高管理效益,以有效应对全球性的金融危机。本文以路桥建设华东公司施工项目管理审计为研究对象,对该公司施工项目管理审计的现状和存在的问题进行了客观分析,以利益相关者理论、绩效审计理论、委托代理理论、审计本质理论为指导,提出优化路桥建设华东公司施工项目管理审计的实施方案,以解决目前管理审计运行中存在的问题,促进管理审计在施工项目的有效实施。本文首先提出路桥建设华东公司施工项目的管理审计应当打破传统的内部审计组织模式,从改善施工项目管理和提高管理效率视角进行内部审计工作,吸收专业的经营管理与技术管理人才,构建具有路桥建设华东公司特色的施工项目管理审计——即“大审计”、“项目化”组织模式；树立参与式审计理念,以改善审计组织与施工项目的关系,通过规范内部控制制度的建设,建立符合参与式管理审计的工作机制；企业还需提高风险管理意识,建立风险数据模型以优化管理审计方法；完善管理审计内容,充分利用审计资源把握好各个审计阶段的关键点,以提高管理审计效率和效果；改进管理审计评价标准,一方面应拓宽评价标准,将重要风险事项纳入管理审计评价标准体系,以满足企业管理需求；另一方面应保持管理审计评价标准的灵活性,以更好地适应企业不断变化的经营环境；提高管理审计人员综合素质,完善管理审计实务工作,以满足华东公司管理当局的需求,达到提升公司管理效益的目的。
[Abstract]:Management audit is a kind of accountability based on independent, objective confirmation behavior. It is with the development of internal audit in enterprises gradually formed. The construction project management audit is carried out by the management of the construction enterprise management accountability audit organization of the project manager in the construction process of the system, the business chain convergence. Site management, review of existing and potential risks, in order to find the control of project management loopholes and weak links, improve management, increase efficiency.
Facing the complex economic situation now, and gradually slowing down the investment environment of the industry, the construction enterprises originally belonged to extensive management need to strengthen management and control efforts and improve management efficiency through effective management audit to effectively cope with the global financial crisis.
This paper takes Luqiao construction audit of construction project management of East China company as the research object, makes an objective analysis of the status quo of the audit of construction project management of the company and the existing problems on the stakeholder theory, performance audit theory, the principal-agent theory, the essence of auditing theory as the guide, put forward the construction scheme optimization of Luqiao audit of construction project management in East China the company, in order to solve the existing problems in the operation of management audit, management audit in promoting the effective implementation of the construction project. This paper proposes the construction of Luqiao Huadong company construction project management audit of internal audit should break the traditional organization model, from improving the construction project management and improve the efficiency of management from the perspective of internal audit work, absorbing management professional and technical management personnel, build a Luqiao construction company in East China characteristics of the construction project management audit - i.e. "Audit", "project" organization; establish participatory auditing concept, to improve the relationship of audit organization and construction project construction, through the specification of the internal control system, establish a working mechanism of participatory management audit; enterprises also need to increase the awareness of risk management, establish the data model to optimize the risk management audit methods; perfect the management audit content, make full use of audit resources, grasp the key points of the various stages of the audit, to improve management efficiency and effectiveness of the audit; improve the management audit evaluation standard, on the one hand, we should broaden the evaluation criteria, the important risk issues into the system of audit evaluation standard management, to meet the needs of the enterprise management; on the other hand should maintain management audit evaluation the standard of flexibility, in order to better adapt to the changing business environment of enterprises; improve the comprehensive quality management audit personnel, improve the management audit In order to meet the needs of the management authority of the East China company, the purpose of improving the management efficiency of the company is achieved.

【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F426.92;F239.4

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