对河南职业技术学院新校区建设项目实施跟踪审计的研究

发布时间：2018-08-06 21:37

【摘要】：按照教育部《关于加强和规范建设工程项目全过程审计的意见》文件精神,要求各高校逐步加大对基建项目的投资估算、勘察设计概算、施工预算、竣工结算、财务决算等环节的审计力度。高校内审部门在基建项目、修缮项目审计过程中,运用跟踪审计模式,形成全过程、全方位、经常性的监督制约机制,对规范建设投资管理,节约资金,防微杜渐,廉政建设等都有着积极意义。本文通过深入分析河南职业技术学院新校区建设项目各个阶段跟踪审计的主要内容,强调传统的“事后审计”无法实现建设项目审计的最终目标——防弊、兴利和增值。以此为依据,强调建设项目审计应当关口前移,防范于未然,监控建设项目的运行全过程,充分发挥“免疫系统”的预防功能、揭露功能和抵御功能,进而降低工程建设成本,提高投资效益,完善基建工程管理。结合自身多年来参与建设项目跟踪审计的实践经验,本文理论联系实际,对建设项目跟踪审计进行了深入透彻的实证研究,目的是探索建设项目跟踪审计的内容、方法和程序,以及实施建设项目跟踪审计如何为高校可持续发展服务、如何有效的实现内部审计工作职能,推进内部审计的转型与发展。本文在对学院新校区建设项目实施跟踪审计的实践研究中,以项目的整个进展过程为主线,以重要控制环节为载体,分析风险控制方位点的设立,运用理论联系实际进行研究探索。文章阐述了对该项目实施的审计程序,包括跟踪审计的作业总流程与分项流程。针对该项目跟踪审计中所发现的问题,本文提出了相应对策,并提出了规范跟踪审计的普遍性对策,可以加快促进跟踪审计模式步入程序科学合理、制度完善健全的发展轨道。
[Abstract]:In accordance with the spirit of the Ministry of Education's "opinions on strengthening and standardizing the whole process Audit of Construction projects", all colleges and universities are required to gradually increase investment estimates, survey and design estimates, construction budgets, and completion and settlement of capital construction projects. Financial accounts and other links of the audit. In the process of auditing capital construction projects and repair projects, the internal audit departments of colleges and universities use the following audit mode to form a whole process, omnidirectional, regular supervision and restriction mechanism to standardize construction investment management, save money, and prevent the gradual development of investment. Clean government construction and so on all have the positive significance. Based on the in-depth analysis of the main contents of the tracking audit of the construction project in the new campus of Henan Vocational and Technical College, this paper emphasizes that the traditional "post audit" cannot achieve the ultimate goal of the construction project audit-prevention, benefit and appreciation. On this basis, it is emphasized that the audit of construction projects should move forward, guard against it, monitor the whole process of the operation of the construction projects, give full play to the preventive functions of the "immune system", expose the functions and resist the functions, and then reduce the construction costs of the projects. We will improve the efficiency of investment and improve the management of capital construction projects. Based on the practical experience of participating in the construction project tracking audit for many years, this paper makes a thorough and empirical study on the construction project tracking audit, which aims at exploring the contents, methods and procedures of the construction project tracking audit. And how to implement the construction project tracking audit for the sustainable development of colleges and universities, how to effectively achieve the function of internal audit, and promote the transformation and development of internal audit. In this paper, in the practice research of implementing the track audit of the new campus construction project, taking the whole progress process of the project as the main line, taking the important control link as the carrier, the paper analyzes the establishment of the risk control azimuth point. Use theory to combine with practice to carry on research and exploration. This paper expounds the audit procedure of the project, including the total process and the sub-flow of the tracking audit. In view of the problems found in the tracking audit of the project, this paper puts forward the corresponding countermeasures, and puts forward the general countermeasures of standardizing the tracking audit, which can accelerate the track audit mode to step into the development track of scientific and reasonable procedure and perfect system.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.63

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