CS采油厂工程建设项目全过程跟踪审计研究

发布时间：2018-01-19 21:34

本文关键词： 工程建设项目内部审计全过程跟踪审计　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：中国石油行业的飞速发展,需要以工程建设为基础,采油厂工程建设项目投资活动涉及资金面巨大、工艺流程复杂,需要借助审计手段监控建设资金走向、提高资金利用效率、保证投资效果。长期以来,CS采油厂工程建设项目采取的是竣工结算审计方法,属于事后审计的范畴,仅能够履行审计经济监督的职责,难以适应开展建设项目综合性、全面性审计的要求。本文在广泛阅读国内外相关文献的基础上,以建设项目管理理论、内部审计理论和跟踪审计理论为理论基础,对CS采油厂工程建设项目审计现状进行分析并发现其存在的问题,提出工程建设项目全过程跟踪审计方式是一种较为合理、有效的审计模式。构建CS采油厂工程建设项目全过程跟踪审计体系,明确实施原则、组织结构、实施程序及工作方法。制定工程项目决策阶段、设计阶段、招投标阶段、施工阶段、竣工结算阶段和竣工决算阶段具体审计内容及实施措施。最后对保证全过程跟踪审计工作的有效运行提出建议。
[Abstract]:The rapid development of China's petroleum industry needs to be based on engineering construction. The investment activities of project construction projects in oil extraction plants involve huge funds and complex technological process. It is necessary to monitor the trend of construction funds by means of audit. For a long time, the construction project of CS oil production plant adopts the audit method of completion and settlement, which belongs to the category of post audit, and can only fulfill the responsibility of audit economic supervision. It is difficult to meet the requirements of comprehensive and comprehensive audit of construction projects. Based on the extensive reading of relevant literature at home and abroad, this paper aims at the theory of construction project management. Based on the internal audit theory and the tracking audit theory, this paper analyzes the current situation of the construction project audit in CS oil production plant and finds out the existing problems. It is a reasonable and effective audit mode to follow up the whole process of the construction project. The system of the whole process tracking audit of the construction project in CS oil production plant is constructed, the principle of implementation and the organization structure are clearly defined. Implementation procedures and working methods. Formulate project decision stage, design stage, bidding stage, construction stage. The concrete audit contents and implementation measures of the completion settlement stage and the completion final account stage are given. Finally, some suggestions are put forward to ensure the effective operation of the whole process of tracking the audit work.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.63

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