摘要
部分建设项目投资主体的工程项目管理能力水平平庸,工程管理运行过程中腐败和舞弊频发,资源使用效率不高,经济预期和社会效益偏离预定目标。全过程跟踪审计通过动态、全过程的方式,做到了建设项目事前、事中、事后监督的有机统一,提高了投资方的控制能力。本文以新疆和田昆仑绿业文化广场项目为例,从管理、技术、经济三个层面阐述了新疆和田昆仑绿业文化广场项目施工阶段跟踪审计的审计内容和成效。着重探讨了在施工阶段跟踪审计存在的问题,并提出相应的优化措施。
Some investors hav e t he low level of project management capabilities. Corruption and fraud often occur in project management activities, resource efficiency is not high, economic expectations and so-cial benefits deviate from the intended target. The whole process of tracking audit made up for the short-comings of the project completion settlement audit. The whole process of tracking audit can improve the in-vestor＇s ability of the engineering management. The article takes Xinjiang Hetian KLLY project as an ex-ample to expound the contents and the effectiveness of the whole process of tracking audit of the main stage of Xinjiang Hetian KLLY project by the three aspects of management, technology and economy. It focuses on the problems of the whole process of tracking audit of Xinjiang Hetian KLLY project and puts forward the corresponding optimization measures to solve the existing problems.
出处
《辽宁省交通高等专科学校学报》
2017年第5期13-17,共5页
Journal of Liaoning Provincial College of Communications
基金
2013年度国家社会科学基金重点项目(13AZD002)
2015年度国家社会科学基金项目(15FJY011)
2014年度审计署重点科研课题项目(14SJ01003)
2016年度新疆维吾尔自治区研究生科研创新项目(XJGRI2016121)
2016年度新疆财经大学研究生科研创新项目(XJUFE2016D006)
关键词
建设项目
成本控制
跟踪审计
应用研究
construction project, cost control, tracking audit, applied research
