本文選題：跟蹤審計(jì)　切入點(diǎn)：造價(jià)控制　出處：《鄭州大學(xué)》2014年碩士論文

【摘要】：項(xiàng)目建設(shè)的資金使用主要出現(xiàn)在從施工開始到竣工結(jié)算的時(shí)間段內(nèi)，所以傳統(tǒng)建設(shè)項(xiàng)目審計(jì)以概預(yù)算執(zhí)行和竣工決算為重點(diǎn)內(nèi)容開展審計(jì)工作。然而，傳統(tǒng)審計(jì)的效果并不理想，審計(jì)風(fēng)險(xiǎn)較大，，政府投資效率低下，無(wú)法滿足造價(jià)控制以及審計(jì)工作的需要。大家都忽視了建設(shè)項(xiàng)目施工前的各階段對(duì)造價(jià)的影響是最大的，因此，對(duì)建設(shè)項(xiàng)目進(jìn)行全過程跟蹤審計(jì)將成為造價(jià)控制的發(fā)展趨勢(shì)。 跟蹤審計(jì)作為建設(shè)項(xiàng)目審計(jì)新的方向，目前尚無(wú)完整的理論體系、操作方法和規(guī)章制度，仍處于摸索階段。 本文針對(duì)項(xiàng)目跟蹤審計(jì)和造價(jià)控制的現(xiàn)狀，對(duì)建設(shè)項(xiàng)目跟蹤審計(jì)的概念、特點(diǎn)、現(xiàn)狀、風(fēng)險(xiǎn)、審計(jì)方式、實(shí)施程序等各方面內(nèi)容進(jìn)行系統(tǒng)、深入的分析、探討，并強(qiáng)調(diào)跟蹤審計(jì)對(duì)于建設(shè)項(xiàng)目的重要性，完善建設(shè)項(xiàng)目跟蹤審計(jì)的理論體系。 文中論述了目前建設(shè)項(xiàng)目在決策階段、設(shè)計(jì)階段、招投標(biāo)階段、施工階段中造價(jià)控制存在的問題及跟蹤審計(jì)的意義，針對(duì)存在的問題探討了建設(shè)項(xiàng)目各個(gè)階段如何正確并具體的進(jìn)行審計(jì)工作，進(jìn)而對(duì)建設(shè)項(xiàng)目跟蹤審計(jì)提出建議性的工作內(nèi)容、工作重點(diǎn)、工作程序和工作方法。 運(yùn)用項(xiàng)目管理和系統(tǒng)工程理論，分析了決策失誤、招標(biāo)失敗的原因，建立了決策體制和招標(biāo)體制的評(píng)價(jià)指標(biāo)體系，進(jìn)而計(jì)算出各指標(biāo)對(duì)于決策和招投標(biāo)的權(quán)重，驗(yàn)證了決策和招投標(biāo)工作主要存在的問題并為建設(shè)項(xiàng)目的跟蹤審計(jì)提供參考。
[Abstract]:Project construction funds mainly occurred in the period from the beginning of construction to completion of settlement, so the traditional construction project audit in budget implementation and final accounts audit work as the key content. However, the traditional audit effect is not ideal, the audit risk, the low efficiency of government investment, can not meet the needs of cost control and audit work. Everyone ignored the impact of the construction phase of the project before the construction of the cost is the largest, therefore, the construction project whole process tracking audit will become the development trend of cost control.
As a new direction of construction project audit, tracking audit has no complete theoretical system, and the operating methods and rules and regulations are still in the exploratory stage.
According to the project tracking audit and cost control of the status quo of the construction project tracking audit concept, characteristics, status, risk, audit, implementation of the program and other content system, analysis, in-depth, and stressed the importance of tracking audit for construction projects, improve the construction project tracking audit theoretical system.
In this paper, the construction project is currently in the decision-making stage, design stage, bidding stage, construction stage of cost control of the existing problems and the significance of the tracking audit, aiming at the existing problems of the various stages of construction projects and how to correct specific audit work, and put forward the audit work content, suggestions of construction projects tracking focus, working procedures and working methods.
The use of project management and system engineering theory, analyzes the reasons of making mistakes, the bidding failure, set up the decision-making system and the system of bidding evaluation index system, and then calculate the weight of each index for decision making and bidding, bidding decision and verified the main problems and provide reference for the construction project tracking audit.

【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：TU723.3;F239.63

【參考文獻(xiàn)】

相關(guān)期刊論文 前4條

1 曹慧明;論建設(shè)項(xiàng)目跟蹤效益審計(jì)[J];審計(jì)研究;2005年01期

2 張曉東;俞振華;;建設(shè)項(xiàng)目跟蹤審計(jì)中設(shè)計(jì)審計(jì)的探討[J];鐵路工程造價(jià)管理;2009年02期

3 俞振華;張曉東;;建設(shè)項(xiàng)目跟蹤審計(jì)中施工審計(jì)的探討[J];鐵路工程造價(jià)管理;2012年04期

4 胡丹;;國(guó)外審計(jì)理念與方法及其啟示[J];學(xué)術(shù)界;2012年11期

本文編號(hào)：1687220