某历史文化街区酒吧街全过程跟踪审计实施方案

稿源:产业创新研究 所属栏目: 创新研究

杨 冰

(智埔国际工程咨询有限公司湘潭分公司,湖南 湘潭 411100)

摘要:建设工程项目具有周期长、投资额大、控制环节多等特点,任何一个环节出现问题,都有可能导致重大的经济损失和浪费。实行全过程跟踪审计,可有效遏止投资项目乱决策、乱签证、乱变更、乱计价等现象,切实维护国家、建设方、施工方各方利益,努力提升建筑资金使用绩效。本文对实例项目的大致情况进行分析,针对本项目编写了跟踪审计实施方案,对本项目跟踪审计实施全过程进行总结性论述,以供参考。

关键词:全过程跟踪审计;有效控制造价;内控制度

Abstract: Construction projects have the characteristics of long cycle, large investment, and many control links. Therefore, any problem in any link may lead to significant economic loss. The implementation of the whole process of tracking audits can effectively curb the phenomenon of chaotic decision-making, chaotic visas, chaotic changes, and random pricing of investment projects, and effectively safeguard the interests of the state, construction and construction parties, and strive to improve the performance of construction funds. This paper analyzes the example with the example, first introduces the general situation of the project, and then writes the implementation plan of the tracking audit for the project, and summarizes the whole process of tracking and auditing the project for reference.

Key words: whole process tracking audit; effective control cost; internal control

作者简介:杨冰(1976.2-),女,工程师,主要从事工程造价咨询工作。某历史文化街区酒吧街全过程跟踪审计实施方案

知网链接:http://kns.cnki.net/kcms/detail/detail.aspx?dbcode=CJFD&filename=CYCX201809025&dbname=CJFDPREP