XT大学综合实验楼建设项目跟踪审计方案设计及效果分析

发布时间：2017-12-31 17:22

本文关键词：XT大学综合实验楼建设项目跟踪审计方案设计及效果分析　出处：《湘潭大学》2014年硕士论文　论文类型：学位论文

【摘要】：建设项目审计一直都是国家审计机关、内部审计部门及社会咨询服务行业共同关注的热点和重点。传统的建设项目事后结算审计的模式,尽管取得了一定的成效,但是缺点已经非常突出,审计价值并没有得到充分实现。建设项目跟踪审计的理论研究在国内处于起步阶段,我国首先从教育行业、卫生行业开始了建设项目跟踪审计的探索。建设项目跟踪审计技术复杂,审计深入度也严重受到客观条件的限制,实践中多采用聘用社会中介结构对大型新建项目实施审计的方式。因此需要我们健全建设项目跟踪审计的理论体系,对建设项目的跟踪审计如何组织实施,便成为摆在一线审计人员面前迫切需要解决的难题。审计的基本职能是经济监督,研究认为建设项目跟踪审计的重点应是围绕造价控制为主要目标,从基本职能角度出发,引导建设项目跟踪审计方案的制定,以此为我们构建建设项目跟踪审计的总体框架基本出发点。本文首先对国内外建设项目跟踪审计的相关研究进行了回顾,认同众多研究者的统一认识,即建设项目跟踪审计模式是审计发展的必然趋势；并论述了目前建设项目审计理论研究的争议及不足之处。在跟踪审计的总体方案设计方面,首先分别指出了建设项目审计主体面临的五大主要问题和三大挑战,再分析了XT大学综合实验楼项目审计所面对的审计客体管理情况,制定了现阶段具有可操作性的XT大学综合实验楼项目跟踪审计的总体方案,并分析了建设项目跟踪审计的制约因素,从内部审计角度出发制订了实施XT大学综合实验楼项目跟踪审计的具体保障措施。该建设项目跟踪审计的实施,以设计方案、施工图、工程量清单、招标控制价关键环节的跟踪审计为工作重点。本文阐述了XT大学综合实验楼项目中上述四个关键环节的跟踪审计实施情况,并对其效果进行了分析,尤其是通过招标控制价的审计,审核其编制的真实性与准确性,直接经济成果显著,审计核减金额达826.8万元,核减率达到了18.78%,这为招标上限值的确定提供了直接依据,更确保了XT大学的经济利益不受损失,提高投资的经济效益。最后从内部审计部门的角度,探讨了我国目前建设项目跟踪审计的应对策略。
[Abstract]:Construction project audit has always been the focus and focus of the national audit institutions, internal audit departments and the social consulting service industry. Although some achievements have been made, but the shortcomings have been very prominent, the audit value has not been fully realized. The theoretical research of construction project tracking audit is in the initial stage in our country, our country first from the education industry. The health industry began to explore the construction project tracking audit. The construction project tracking audit technology is complex, the audit depth is also seriously restricted by the objective conditions. In practice, we often employ social intermediary structure to carry out the audit of large-scale new projects. Therefore, we need to improve the theoretical system of construction project tracking audit, and how to organize and implement the tracking audit of construction projects. The basic function of the audit is economic supervision. The research thinks that the focus of the construction project tracking audit should be around the cost control as the main goal. From the basic function point of view, guide the construction project tracking audit program formulation. This is the basic starting point for us to construct the overall framework of the construction project tracking audit. Firstly, this paper reviews the related research of the construction project tracking audit at home and abroad, and agrees with the unified understanding of many researchers. That is, the construction project tracking audit mode is the inevitable trend of audit development; And discusses the current theoretical research of construction project audit controversy and deficiencies. In tracking audit of the overall scheme design, first of all, respectively pointed out the construction project audit subject facing five major problems and three major challenges. Then it analyzes the audit object management of XT university comprehensive experimental building project audit, and formulates the overall plan of project tracking audit of XT university comprehensive experimental building at the present stage. And analyzed the construction project tracking audit constraints, from the point of view of internal audit to formulate the implementation of XT University comprehensive experimental building project tracking audit specific safeguards, the implementation of the construction project tracking audit. To design plans, construction drawings, bill of quantities. The key link of bidding control price tracking audit as the focus. This paper describes the implementation of the above four key links in the XT University comprehensive experimental building project, and analyzes its effect. In particular, through the audit of bidding control price, the authenticity and accuracy of its compilation are examined. The direct economic results are remarkable, the audit amount of audit reduction is eight million two hundred and sixty-eight thousand yuan, and the reduction rate reaches 18.78%. This provides a direct basis for the determination of the upper limit of bidding, ensures that the economic interests of XT University will not be lost, and improves the economic benefits of investment. Finally, from the angle of internal audit department. This paper discusses the countermeasures of tracking audit of construction projects in China.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU71;F239.63

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