【作者】 陈燕；

【导师】 蔡健； 许锡雁；

【作者基本信息】 华南理工大学 ， 建筑与土木工程， 2010， 硕士

【摘要】 近年来,随着国家对医疗事业投入力度的加大,高校附属医院建设的投资也随之大幅增加,加之医院建筑较一般建筑具有专业性强、工艺流程复杂、涉及高精尖设备多、控制环节多、投资周期长、投资额度高等特点,如果任何一个环节的失误,都可能带来重大损失,为此作为高校审计部门如何为附属医院建设项目节约成本,合理控制投资,使建设资金发挥最大效益成为摆在我们面前的重要课题,经过几年的实践和探索,建设项目管理审计的一种崭新模式逐渐趋于成熟,这就是建设项目全过程跟踪审计。建设项目全过程跟踪审计就是指对建设项目从立项开始到竣工决算为止的投资管理活动的全过程进行连续、全面、系统地审计。它要求审计人员从一开始就介入建设工作,参与建设管理,发挥监督和评价职能,确保建设项目的经济性、效率性和效果性。建设项目全过程跟踪审计是审计工作的延伸和拓展,是现代审计制度的创新,是解决当前建设领域突出问题的有效方法,在实际工作中我们还没有办法做到对建设项目每一个环节进行跟踪审计,只能是根据项目的进展情况及实际,选择在不同时点开展全过程跟踪审计。本文着重是从跟踪审计的概念、目的和作用入手,探求高校附属医院建设项目实施全过程跟踪审计过程中设计的全过程跟踪审计的程序、模式、运行方式及分类及方法。主要学术思想是以控制理论为基础,以工程审计的方法为工具,以事前、事中、事后的控制为重点,以系统分析方法为手段,以建设项目造价审计为对象,结合某高校附属医院综合楼项目全过程跟踪审计实践,首先分析了全过程跟踪审计的特点和作用,阐述了建设项目全过程跟踪审计的基本依据、程序、模式及有效运行方式；对跟踪审计中应注意的问题和各部门的职责、跟踪审计人员应具备的素质进行了深入的分析；详细叙述了建设项目全过程跟踪审计重要阶段的跟踪审计工作要点,探讨了跟踪审计的风险成因及防范措施,并得出在高校附属医院开展全过程跟踪审计取得的经济效益和社会效益。论文得出的结论是国家加强投资体制的制度建设、健全法律制度、完善管理控制机制、合理利用审计资源是跟踪审计有效运行的根本条件；合理规避审计风险,科学定位审计职能,应用事前、事中及事后的跟踪审计措施,是保证良好的跟踪审计效果,解决跟踪审计实际问题的重要保证；具体实施中单位领导重视是搞好全过程跟踪审计的关键；审计人员全过程参与是搞好全过程跟踪审计的根本；审计机构及人员相对较高的独立性,是搞好全过程跟踪审计的生命线。更多还原

【Abstract】 In recent years,As the state input into the medical cause of the increased. Construction of the University subsidiary hospital also will increase the investment significantly. Moreover, hospital construction is more professional than the average building、complicated technological process、involving more sophisticated equipment、control many links、long investment cycle、high investment quota,etc. If any one link failure, may bring heavy losses. As a University auditing department how to control the hospital project cost-saving, control the investment reasonable、onstruction funds to achieve maximum efficiency is an important issue for us, After several years of the practice and exploration.The construction project management audit of a new model is gradually becoming more mature. This is the whole process of tracking audit construction projects.The construction project means that the entire process of tracking audit construction project from project inception to completion until the final accounts of the investment management activities of the entire process continuous, comprehensive, and systematic audit. It requires that the auditors involved from the beginning construction work. Involved in construction management,the display supervises and appraises function, To ensure the construction projects of economy, efficiency and effect.The items of the construction entire process follow-up auditing is the audit work’s extending and develops, the modern auditing system’s innovation, an effective way to Solve the outstanding problems in the field of the building, In practical work, we still have no way to every link of construction project tracking audit. Only according to project progress and practical, carried out at the different time points chosen to track the whole process of audit.This article focuse on the concepts of the audit tracking、start with the purpose and role,explore the university affiliated hospital items of construction implement the entire process follow-up auditing procedure which in the entire process follow-up auditing process designs、pattern、movement way and classification and method. The main academic thought is take the control theory as a foundation, take the project audit’s method as a tool. take in antecedent, within phenomena, afterwards control as key points. take the system analysis method as the a measure. take the items of the construction cost audit as an object.To combined with a certain university affiliated hospital synthesis building project entire process follow-up auditing practice. First, it has analyzed the entire process follow-up auditing characteristic and the function. Elaborated the items of the construction entire process follow-up auditing basic basis. procedure, pattern and effective movement way; The problems that should be pay attention to in the auditing departments and the duty、follow-up audit personnel should possess the quality was analyzed; Construction projects described the whole process details of the tracking important stages audit points to track audit. Has discussed the follow-up auditing risk origin and the measure. To obtain the university affiliated hospital conduct whole range follow-up auditing economic benefit and social benefit.The conclusion of the paper is to strengthen the investment system construction of system、improve the law system、consummates the supervisory control mechanism. Using the audit resources is the follow-up auditing effective movement basic condition reasonably; avoid audit risk reasonable. Scientific orientation audit function. take in antecedent, within phenomena, afterwards Follow-up auditing measure, ensure good tracking audit results,to solve the actual problem tracking audit’s important guarantee; In concrete implementation the entire process follow-up auditing the key is the unit leaders takes seriously. Auditors in whole process is a basic tracking audit Fundamentals. The auditing office and the personal have the relatively high independence.The follow-up auditing is the lifeline of the all process.更多还原