高校基建项目全过程跟踪审计的研究与应用

【作者】 孙威；

【导师】 温素彬； 张轩；

【作者基本信息】 南京理工大学 ， 项目管理， 2011， 硕士

【摘要】 基建项目全过程跟踪审计是发挥审计免疫系统功能的一种新模式,贯穿整个工程项目的生命周期,近年来,随着我国高等教育事业的发展,高校基本建设投资大幅增长,如何利用好建设资金,提高投资效益是摆在高校审计工作者面前的一项具有现实意义的重要课题。基建项目全过程跟踪审计是基本建设项目管理的一种有效手段,对于加强高校基建项目的监督和管理,控制工程造价,提高基建项目的效益,反腐倡廉等方面均具有重要的现实意义。本文借鉴工程项目管理和跟踪审计的相关理论,结合目前我国高校开展基建项目全过程跟踪审计的现状和遇到的问题,进行高校基建项目开展全过程跟踪审计的SWOT分析,建立全过程跟踪审计的运行体系,包括跟踪审计的依据、原则、管理和实施方法、各主要阶段的审计程序和内容,最后结合具体案例的应用,介绍基建项目设计、招标和施工阶段的跟踪审计做法。本文期望通过对高校基建项目全过程跟踪审计进行理论和应用研究,可以使基建项目全过程跟踪审计工作进一步规范化、系统化、科学化,减少审计风险,提高审计质量。更多还原

【Abstract】 The whole-process continuous auditing of infrastructure projects in is a new model to play the immune function of audit. In recent years, with the development of higher education in China, the investment in its infrastructure construction is increased substantially. How to make good use of the construction funds to make more profits is an important subject with realistic significance facing the auditors in universities and colleges. As an effective method of infrastructure project management, continuous auditing is of highly practical significance in strengthening supervision and management, controlling the project cost, increasing the profits, and combating corruption.Based on the relative theories of project management and continuous auditing, related to the status and problems of posing whole-process continuous auditing to the infrastructure projects of China’s higher educational institutions, this paper makes SWOT analysis on the continuous auditing of college infrastructure projects in whole process. The operating system of whole-process continuous auditing is established, including its foundation and principles, management and implementation, and the auditing procedures and contents on each major stage. At last, associated with a specific case, it introduces how to take steps of continuous auditing on different stages of project designing, bidding and constructing. It is expected, through the theoretical and applied research on continuous auditing in whole process of college infrastructure projects, to promote the regulation, systematization and scientific management of the whole-process continuous auditing for infrastructure projects, reducing the audit risk and improving the audit quality.更多还原