本文選題：政府投資項(xiàng)目 + 全過(guò)程跟蹤審計(jì)�。� 參考：《重慶大學(xué)》2005年博士論文

【摘要】： 由于建設(shè)項(xiàng)目資金流動(dòng)主要集中于工程施工直至竣工結(jié)算整個(gè)過(guò)程中,加上其他一些客觀因素,在很長(zhǎng)一段時(shí)間內(nèi),注重于施工過(guò)程及竣工結(jié)算過(guò)程審計(jì)的思想一直主導(dǎo)著政府投資項(xiàng)目審計(jì)工作。已完成的政府投資項(xiàng)目績(jī)效審計(jì)結(jié)果顯示,政府投資項(xiàng)目投資效率低下的問(wèn)題十分嚴(yán)重,令人擔(dān)憂。這與忽視工程項(xiàng)目施工前各階段重點(diǎn)的審計(jì)不無(wú)干系。要求對(duì)政府投資項(xiàng)目施工前各階段跟蹤審計(jì)的呼聲越來(lái)越高,并逐漸得以重視。政府為了應(yīng)對(duì)這種局面,頒布了相關(guān)的審計(jì)條例,要求對(duì)重點(diǎn)投資項(xiàng)目進(jìn)行全過(guò)程跟蹤審計(jì),這為政府投資項(xiàng)目審計(jì)指明了方向。但由于理論的欠缺、經(jīng)驗(yàn)的不足和其他一些客觀存在的問(wèn)題,如政府投資項(xiàng)目擴(kuò)大和基建審計(jì)人員不足的矛盾,審計(jì)技術(shù)手段落后等問(wèn)題,致使政府投資項(xiàng)目全過(guò)程跟蹤審計(jì)遲遲得不到實(shí)質(zhì)性的開展,即使實(shí)行了,也是走走形式,履行程序罷了,起不到真正的審計(jì)監(jiān)督作用,反而增加了審計(jì)人員的風(fēng)險(xiǎn)。因此,施工前各階段重點(diǎn)審計(jì)能否得以順利實(shí)施仍是審計(jì)工作中首先必須解決的重要課題。針對(duì)這種情況,文中收集了大量的政府投資項(xiàng)目審計(jì)案例數(shù)據(jù),通過(guò)對(duì)審計(jì)案例數(shù)據(jù)統(tǒng)計(jì)分析,得出了目前我國(guó)政府投資項(xiàng)目投資績(jī)效普遍不佳的結(jié)論,論證了政府投資項(xiàng)目施工前各階段重點(diǎn)審計(jì)的必要性;文中采用數(shù)理統(tǒng)計(jì)方法、FTA方法、尋租理論、微觀經(jīng)濟(jì)理論和神經(jīng)網(wǎng)絡(luò)集成智能算法等理論和方法系統(tǒng)地對(duì)影響政府投資項(xiàng)目投資績(jī)效的事前關(guān)鍵階段—決策階段、設(shè)計(jì)階段和招標(biāo)階段的全過(guò)程跟蹤審計(jì)重點(diǎn)進(jìn)行了研究。 文中收集了深圳市某區(qū)1000多個(gè)政府投資項(xiàng)目審計(jì)案例數(shù)據(jù),對(duì)政府投資項(xiàng)目的總體績(jī)效進(jìn)行了分析,得出了政府投資項(xiàng)目投資績(jī)效普遍不佳的結(jié)論。通過(guò)施工全過(guò)程跟蹤審計(jì),對(duì)施工過(guò)程中簽證費(fèi)用的構(gòu)成進(jìn)行分析,論證了政府投資項(xiàng)目造價(jià)高于社會(huì)平均市場(chǎng)價(jià)的主要原因不是施工過(guò)程中控制不嚴(yán),而是前期工作失誤造成的資金失控。對(duì)政府投資項(xiàng)目前期各階段審計(jì)結(jié)果的統(tǒng)計(jì)分析表明,不按建設(shè)程序辦事等違規(guī)現(xiàn)象在前期各階段中普遍存在,從而進(jìn)一步論證了政府投資項(xiàng)目前期決策階段、設(shè)計(jì)階段和招標(biāo)階段跟蹤審計(jì)的必要性,論證了應(yīng)從這幾個(gè)階段中的重點(diǎn)進(jìn)行審計(jì),達(dá)到提高投資績(jī)效的目的。 文中論述了在政府投資項(xiàng)目施工前各階段重點(diǎn)審計(jì)中應(yīng)用專家系統(tǒng)——神經(jīng)網(wǎng)絡(luò)集成智能算法審計(jì)的可行性和必要性。論述了神經(jīng)網(wǎng)絡(luò)智能算法獨(dú)有的高度
[Abstract]:Because the capital flow of construction projects is mainly concentrated in the whole process of project construction up to completion and settlement, plus some other objective factors, in a very long period of time, The idea of paying attention to the audit of construction process and completion settlement process has been dominating the audit work of government investment project. The results of the completed performance audit of government investment projects show that the inefficiency of government investment projects is very serious and worrying. This is related to the neglect of the key stages of the project before construction. The demand for government-invested projects to follow up each stage before construction is more and more high, and gradually paid attention to. In order to deal with this situation, the government issued the relevant audit regulations, which required the whole process of tracking audit of key investment projects, which pointed out the direction for the audit of government investment projects. However, due to the lack of theory, the lack of experience and some other objective problems, such as the contradiction between the expansion of government investment projects and the shortage of auditors in capital construction, and the backwardness of auditing techniques, As a result, the whole process of government investment projects tracking audit has not been carried out substantially, even if it has been implemented, it is also a form of walking, performing procedures, can not play the role of real audit supervision, but increased the risk of auditors. Therefore, whether the key audit can be carried out smoothly in each stage before construction is still an important issue that must be solved first in the audit work. In view of this situation, this paper collects a large number of audit case data of government investment projects, through the statistical analysis of audit case data, draws the conclusion that the investment performance of government investment projects in our country is generally poor at present. This paper demonstrates the necessity of key audit in every stage before the construction of government investment projects, and adopts mathematical statistics method and FTA method, rent-seeking theory, etc. The theories and methods such as microeconomic theory and neural network integrated intelligent algorithm systematically affect the investment performance of government investment projects in the key stage in advance-decision-making stage. In this paper, the audit data of more than 1000 government investment projects in a certain district of Shenzhen are collected, and the overall performance of government investment projects is analyzed. This paper draws the conclusion that the investment performance of government investment projects is generally poor. By tracking and auditing the whole process of construction, this paper analyzes the composition of visa cost in construction process, and proves that the main reason why the cost of government investment project is higher than the average market price of society is not the lax control during the construction process. It is the failure of the previous work caused by the funds out of control. The statistical analysis of the audit results of the earlier stages of the government investment projects shows that irregularities such as failure to act according to the construction procedures are common in the earlier stages, thus further demonstrating the early decision-making stage of the government investment projects. The necessity of following up the audit in the design stage and the bidding stage is demonstrated, and it is demonstrated that the audit should be carried out from the key points in these stages. This paper discusses the feasibility and necessity of applying expert system-neural network integrated intelligent algorithm audit in key audit of government investment projects before construction. The unique height of neural network intelligent algorithm is discussed.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.6

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

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相關(guān)博士學(xué)位論文 前1條

1 王德元;我國(guó)公共投資項(xiàng)目政府審計(jì)研究[D];武漢理工大學(xué);2010年

相關(guān)碩士學(xué)位論文 前7條

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2 趙云寶;地方政府投資工程管理研究[D];鄭州大學(xué);2011年

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本文編號(hào)：2003959