工程建设审计应该是过程审计

发布时间：2018-06-16 03:34

本文选题：过程审计 + 工程建设投资管理　；参考：《中国审计》2007年13期

【摘要】：工程造价管理是工程管理的核心部分,贯穿工程管理的始终,工程造价管理主要是通过工程审计实现。工程审计是一项政策性、专业性、责任心很强的业务工作,因此要求审计人员必须具有较高的政策水平、熟练的专业知识、求真务实的工作作风。特别是目前建筑工程造价计价依据正在改革、工程量清单计价规范已开始在全国执行,工程造价管理已由表态管理模式逐步走向动态管理模式,这就要求审计人员要加强后续教育学习和培训,及时学习有关新政策、新规定,随时了解和掌握各种材料价格信息及新材料的性能、工艺;深入现场、了解工程施工过程和操作方法。只有这样,才能在工程审计中及时发现问题,防止损失浪费。这里我们特约请湖北省当阳市审计局姚福清和南方冶金学院林敏谈谈如何针对工程建设管理的动态过程呈连续性和阶段性的特点实现对工程建设投资管理全过程的审计监督与控制以及如何有效控制工程造价。
[Abstract]:Engineering cost management is the core part of engineering management. Engineering audit is a policy, professional, strong sense of responsibility, so auditors must have a high level of policy, skilled professional knowledge, pragmatic work style. In particular, at present, the basis of construction project cost valuation is being reformed, the valuation standard of bill of quantities has begun to be implemented throughout the country, and the construction cost management has gradually moved from a declaration management mode to a dynamic management mode. This requires auditors to strengthen follow-up education, study and training, to learn about new policies and regulations in a timely manner, to keep abreast of and master the price information of various materials and the properties and processes of new materials, and to go deep into the site. Understand the construction process and operation method. Only in this way, can the project audit timely find problems and prevent loss and waste. Here we invite Yao Fuqing of Dangyang Audit Bureau of Hubei Province and Lin Min of Southern Metallurgical Institute to talk about how to realize the whole process of project construction investment management according to the dynamic process of project construction management which is continuous and phased. Audit supervision and control and how to control project cost effectively.
【作者单位】：湖北省当阳市审计局;
【分类号】：F239.6

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