建设项目审计困境的克服及改进研究
发布时间：2018-08-19 21:01
【摘要】：传统的建设项目审计模式主要采用事后审计,这种模式使得审计工作对于建设项目过程的控制效果不强,而且很难达到审计工作本身的目的,因此改进传统建设项目审计方式具有十分的必要,本研究就建设项目审计困境的克服及其改进展开具体研究。 文章首先分析了改进建设项目审计方式的背景,指出了新形势下,建设规模不断扩大,必须改进传统的建设项目审计方式,并提出了研究的内容和方法,紧接着从我国建设项目审计发展的历程出发,对建设项目审计政策体系以及审计的阶段划分与流程做了详细的分析,并着重分析了现行审计的困境,如建设项目审计权限界限不清、审计人员自身素质不足、审计信息量和金额庞大而导致审计过程控制不严、建设项目采用事后审计不够科学、审计环境还不够完善等,在此基础上,基于建设项目全寿命周期的前期、建设期、竣工验收、运营期进行建设项目审计改进研究,探讨建设项目审计改进的工作内容、重点,并建立了建设项目审计评价指标体系。最后,从建设项目审计改进运行的制度保障、运行环境保障以及方法措施保障等角度论述了建设项目审计改进运行对策。
[Abstract]:The traditional audit mode of construction project mainly adopts ex post audit, which makes the control effect of audit work to the construction project process not strong, and it is very difficult to achieve the purpose of audit work itself. Therefore, it is necessary to improve the traditional audit methods of construction projects. This paper first analyzes the background of improving the audit method of construction project, points out that under the new situation, the scale of construction is expanding constantly, we must improve the traditional audit method of construction project, and puts forward the contents and methods of research. Then, from the development course of construction project audit in our country, this paper makes a detailed analysis of the construction project audit policy system, the stage division and process of audit, and emphatically analyzes the predicament of the current audit. For example, the limits of audit authority of construction projects are not clear, the quality of auditors themselves is insufficient, the amount of audit information and sum of money is huge and the control of audit process is not strict, the audit environment of construction projects is not scientific enough and the audit environment is not perfect, etc. On this basis, based on the pre-construction, completion and acceptance of the construction project life cycle, the construction project audit improvement research, discuss the construction project audit improvement work content, key points, And has established the construction project audit appraisal index system. Finally, the paper discusses the countermeasures of improving the operation of construction project audit from the aspects of system guarantee, operation environment guarantee and method measure guarantee.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.6
本文编号：2192820
[Abstract]:The traditional audit mode of construction project mainly adopts ex post audit, which makes the control effect of audit work to the construction project process not strong, and it is very difficult to achieve the purpose of audit work itself. Therefore, it is necessary to improve the traditional audit methods of construction projects. This paper first analyzes the background of improving the audit method of construction project, points out that under the new situation, the scale of construction is expanding constantly, we must improve the traditional audit method of construction project, and puts forward the contents and methods of research. Then, from the development course of construction project audit in our country, this paper makes a detailed analysis of the construction project audit policy system, the stage division and process of audit, and emphatically analyzes the predicament of the current audit. For example, the limits of audit authority of construction projects are not clear, the quality of auditors themselves is insufficient, the amount of audit information and sum of money is huge and the control of audit process is not strict, the audit environment of construction projects is not scientific enough and the audit environment is not perfect, etc. On this basis, based on the pre-construction, completion and acceptance of the construction project life cycle, the construction project audit improvement research, discuss the construction project audit improvement work content, key points, And has established the construction project audit appraisal index system. Finally, the paper discusses the countermeasures of improving the operation of construction project audit from the aspects of system guarantee, operation environment guarantee and method measure guarantee.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.6
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