房地产项目竣工结算审计结果影响因素及对策研究

发布时间：2018-02-16 20:42

本文关键词： 竣工结算审计工程量因素风险　出处：《中国科学院大学(中国科学院工程管理与信息技术学院)》2017年硕士论文　论文类型：学位论文

【摘要】：施工企业在完成房地产工程项目竣工结算审计过程中,总是因为结算人员经验不足造成报审结算时少算工程量、清单缺项漏项,报送审计的资料不完善,结算人员不与内部审计人员、外部审计人员积极有效沟通等问题的不断出现,从而影响了最终的竣工结算审计结果,损失了施工企业的根本利益,给施工企业造成不可挽回的经济损失。基于上述问题,本文从施工企业的角度,通过作者参与的实际案例和查阅的大量相关资料、文献等,定性分析与定量分析相结合的方法,对施工企业在完成房地产工程项目竣工结算审计过程中存在的影响因素进行了研究,完成的主要工作如下:(1)对审计的相关理论进行了概述,让施工企业意识到什么是房地产工程项目竣工结算审计。(2)通过作者参与的实际案例和查阅的大量相关资料、文献等,对房地产工程项目竣工结算审计的重点内容和流程进行梳理,发现施工企业在完成房地产工程项目竣工结算审计过程中存在着一些典型的问题,总结出影响因素。(3)采用问卷调查法得出施工企业在完成房地产工程项目竣工结算审计过程中影响因素的一级指标和二级指标,用模糊综合评价法对其进行分析排序。(4)针对前文所分析的问题,结合四大影响因素,建立施工企业的全过程竣工结算审计管理体系,为国内施工企业在未来顺利完成竣工结算审计指明了具体的方向,具有重要的借鉴意义。
[Abstract]:In the process of completing the audit of the completion and settlement of the real estate project, the construction enterprise is always due to the lack of experience of the settlement personnel, which results in less calculation of the amount of the project, missing items on the list and missing items in the list, and imperfect data for submission to the audit. The continuous emergence of problems such as the settlement personnel do not communicate with the internal auditors and the external auditors actively and effectively, thus affecting the final results of the final settlement audit and losing the fundamental interests of the construction enterprises. It causes irreparable economic losses to construction enterprises. Based on the above problems, this paper combines qualitative analysis with quantitative analysis from the perspective of construction enterprises, through the actual cases in which the author participates and a large number of relevant materials, documents and so on. This paper studies the influencing factors in the process of completing the audit of the completion and settlement of the real estate project in the construction enterprise. The main work accomplished is as follows: (1) the related theories of the audit are summarized. Let the construction enterprise realize what is the real estate project completed settlement audit. 2) through the author's participation in the actual case and consult a large number of relevant materials, documents, etc. By combing the key contents and process of the completion audit of the real estate project, it is found that the construction enterprise has some typical problems in the process of completing the audit of the completion of the settlement of the real estate project. Summing up the influencing factors. (3) using the questionnaire method to get the first and second grade indexes of the influencing factors in the process of completing the audit of the completion and settlement of the real estate project in the construction enterprise. The fuzzy comprehensive evaluation method is used to analyze and sort it. (4) aiming at the problems analyzed above and combining the four influential factors, the audit management system of the completion settlement of the construction enterprise is established. It points out the concrete direction for the domestic construction enterprises to complete the audit of completion and settlement in the future, and has important reference significance.
【学位授予单位】：中国科学院大学(中国科学院工程管理与信息技术学院)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TU723.3

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