政府投资建设项目跟踪审计质量评价和提升研究

发布时间：2017-12-26 15:56

  本文关键词：政府投资建设项目跟踪审计质量评价和提升研究　出处：《云南大学》2016年硕士论文　论文类型：学位论文

  更多相关文章： 政府投资建设项目 跟踪审计 质量控制 质量评价

【摘要】：近年来,随着我国经济实力不断增强,综合竞争实力提高,国家基础设施建设项目逐渐增多,投入资金也越来越大。如南水北调工程合计投资额达6000多亿人民币,四川庐山地震灾后重建项目规划投资860多亿人民币,这些关系民生重大工程的建设,彰显了我国国力的提升。但如果这些惠民工程达不到预期投资成效,势必会造成国家财政资源的浪费,造成国家声誉损失。为了切实降低国家政府工程投资项目的运营风险和提升工程的投资效率,避免重大建设项目劳民伤财、出现“豆腐渣”工程,审计部分积极思考,不断调整审计思路,创新审计工作方法。以往政府投资建设项目审计偏重于工程项目建成后的合规性审计,工程造价核定,尽管取得一定的成效,但不能使审计的价值真正得到体现,事前与事中工程项目风险难以有效防范’。鉴于此,审计署指出,对于涉及国计民生的重大型工程类投资项目,必须执行工程项目全过程的跟踪审计。审计质量是审计工作的生命线。近年国家把审计地位不断提高,政府投资建设项目跟踪审计工作也取得一定的发展,但同时也存在一些问题。特别是在基层审计机关,对建设项目跟踪审计质量控制和研究还存在着很多需要解决的问题,审计制度也需要不断的完善。因此,对基层审计机关的建设项目跟踪审计质量评价研究及质量提高的需求十分迫切。在实施跟踪审计时,充分运用质量控制审计理念,通过对建设项目跟踪审计质量评价,来明确跟踪审计的质量控制重点和薄弱环节,有针对性的对建设项目重要阶段进行质量控制,最大化程度提升审计质量。
[Abstract]:In recent years, with the increasing strength of our economic strength and the improvement of the comprehensive competitive strength, the national infrastructure construction projects are increasing, and the investment funds are becoming more and more large. For example, the total investment of the south to North Water Diversion Project is RMB about 600000000000 yuan, and the post earthquake reconstruction project plan of Sichuan Mount Lu has invested about 86000000000 yuan. These relations related to the construction of the major projects of the people's livelihood indicate the improvement of our national strength. However, if these projects do not reach the expected investment effect, it is bound to cause the waste of national financial resources and cause the loss of national reputation. In order to effectively reduce the investment efficiency of the government investment project operation risk and enhance the project, to avoid major construction projects and harass the people and waste money "tofu" project, the audit part of positive thinking, constantly adjust the audit ideas, innovative methods of work of audit. In the past, the audit of government invested construction projects was more focused on the compliance audit after the completion of the project. The project cost approval has achieved certain results, but it can not really reflect the value of audit, and it is difficult to effectively prevent project risk in advance and in the project. In view of this, the audit office has pointed out that for major projects involving the national economy and the people's livelihood, the audit of the whole process of the project must be carried out. Audit quality is the lifeline of audit work. In recent years, the state has improved the audit status, and the government investment construction project tracking audit has also made a certain development, but at the same time there are some problems. Especially in grass-roots audit institutions, there are still many problems to be solved in quality control and research of follow-up audit of construction projects, and audit system also needs continuous improvement. Therefore, it is very urgent to study the quality evaluation and improve the quality evaluation of the construction project tracking audit of the grass-roots audit institutions. In the implementation of tracking audit, make full use of audit quality control concept, by tracking the audit quality evaluation of construction projects, to clear the importance of quality control and the weak link of tracking audit, aiming at the important stage of the project on the construction of quality control, to maximize the promotion of audit quality.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.63
，

本文编号：1337866