大型建设项目的成本安全与审计监督

发布时间：2018-05-28 04:32

本文选题：成本膨胀 + 建造工地　；参考：《中国注册会计师》2009年07期

【摘要】：由全球地产价格膨胀引发的经济泡沫在一夜之间崩溃,伴随着华尔街金融帝国的坍塌,摆在世界各国政府面前的首要问题是如何找到方法拯救本国的经济。我们国家选择的是调整国家财政投资重点,向实体产业特别是关系到国计民生的基础行业进行注资并开展建设。此轮的国家投资拉动经济型经济发展模式直接决定了那些与国家基础设施建设、公共设施更新换代建设等一系列建造行业相关联企业包括资本市场上的相关上市公司必然迎来一轮黄金发展期。审计人员如何对财政直接投资模式下的重大、重点国家建设工程在建造过程中可能产生的舞弊问题给予有效的防范和监督是一个重要的课题。以下将这些大型建筑、建安工程项目简称为建造项目。为方便论述,假定建造项目完成后是用于建造方的自用。本文从成本要素出发,剖析建造项目成本流转过程中可能涉及的成本安全问题。限于篇幅,仅针对财务核算中形成建造物主要建安成本的构件及服务采购流——库存流——资金流——成本流进行论述。
[Abstract]:The economic bubble, triggered by the expansion of global real estate prices, collapsed overnight. Along with the collapse of the Wall Street financial empire, the first issue before the governments of the world was to find ways to save the country's economy. Our country chose to adjust the national financial investment point, especially to the real industry and the national economy and the people's livelihood. The national investment driven economic development model directly determines a series of construction industries related to the infrastructure construction of the state and the renewal and replacement of public facilities, including the related listed companies in the capital market, which will inevitably usher in a golden period of development. It is an important task for the personnel to take effective precautions against and supervise the possible fraud in the construction process of the key state construction projects in the financial direct investment model. The following are the large buildings, the Jianan engineering project is referred to as the construction project. From the cost factor, this paper analyzes the cost safety issues that may be involved in the process of cost transfer of construction projects. Limited to the length, it is only aimed at the formation of the components of the main construction safety costs in the financial accounting and the service procurement flow - the stock flow - the capital flow - the cost flow.
【作者单位】：中铁信息工程集团;
【分类号】：F285;F239.6

【相似文献】