联系我们

论文查询结果	返回搜索

论文编号：	10752
作者编号：	2120163222
上传时间：	2018/12/10 8:18:35
中文题目：	X施工企业工程项目内部跟踪审计研究
英文题目：	The Research On X Company Project Internal Tracking Audit
指导老师：	梅丹
中文关键字：	施工企业；工程项目；内部审计；跟踪审计
英文关键字：	contractors; projects; internal audit; tracking audit
中文摘要：	近些年，随着国民经济的发展，基础设施建设也在不断完善，国家投资项目和民营资本投资项目逐年增多，不论是从建设方还是从施工方的角度，控制成本、增加效益成为工程项目建设最重要的目标。内部审计的职能是内部审计的本质属性，是内部审计内在的、固有的功能，即监督与服务的职能。对施工企业而言，内部审计是对工程项目进行监督和风险管理的重要手段。近10年来，国家也正在积极探索创新审计模式，并将跟踪审计模式的探究纳入国家审计工作发展规划。目前，跟踪审计在施工企业中的应用仍停留在工程项目事后审计阶段，缺乏对工程项目事前阶段的审计，具有明显的滞后性。施工企业内部制定的相应的审计制度内容不完善，关于工程项目经济责任界定的审计评价不健全。施工企业内部审计工作存在滞后性、被动性和低效率性等缺陷，不能满足企业发展的需要。本文在总结国内外对工程项目跟踪审计研究的基础上，从施工企业的角度出发，对施工企业工程项目内部跟踪审计做出了定义。本文结合施工企业工程项目生命周期，将工程项目跟踪审计划分为三个阶段，并细分每个阶段所包含的经济活动和管理活动，从风险管理的角度出发，分析各个活动可能存在的问题与风险，针对不同活动风险制定审计方法。 X公司是一家隶属于大型央企下的施工企业，工程施工为其主营业务，占全年收入的90%以上。本文以X施工企业为例，梳理并阐述X施工企业现有跟踪审计模式，查找存在问题，并对X施工企业下属JD工程项目的跟踪审计进行分析，体现其现有跟踪审计模式的弊端，提出改进方案和保障措施。本文最后提出了两点不足之处，希望在日后的实践中不断探索和研究，充分发挥跟踪审计模式在工程项目建设过程中的事前预防、事中控制和事后监督的作用。
英文摘要：	In recent years, as the rapid development of economy, infrastructure construction has been continuously improved and state-invested and private invested projects have also increased. Cost control and efficiency increase have been regarded as the most essential goal for construction projects from the angles of both Party A (employers) and Party B (contractors). Audit functions as the essential attribute, which is the inherent part. Internal audit has the functions of supervision and service. For contractors, internal audit is a vital means for supervising projects and managing risks. In the past 10 years, the government is exploring new audit models and incorporating audit trail into the development plans of national audit. At present, tracking auditing that in the applying of construction enterprises is also staying the post audit process of construction projects, lacking pre-audit process of construction projects, and it has obvious hysteresis quality. The auditing system in the internal construction enterprises is not perfect, and the audit evaluation for economic responsibility demarcation of construction projects is not sound. There are hysteresis quality, passivity, low efficiency etc. in the internal construction enterprises. And it can’t meet the development of enterprises. This paper is based on the summary of the research on project tracking and audit at home and abroad, from the perspective of construction enterprises, defining the internal tracking auditing of construction enterprise engineering projects. This paper combines with the lifecycle of construction enterprise engineering projects, and divides the tracking auditing of engineering projects into three stages, subdivides the economic activities and management activities that included in each stage. From the perspective of risk management, analyzing the possible problems and risks in each activity, and formulating auditing solutions to the risk of activity. X is a construction enterprise that attached to large central enterprise, engineering construction is its main business, and accounts for more than 90% of annual revenue. This paper takes the construction enterprise as an example, arranges and expounds X’s current tracking auditing to find the existing problems, and analyzes the tracking auditing of subordinate of X construction enterprise, JD engineering project, to show the disadvantages of current tracking auditing mode and put forward the improvement project and safeguard measure. At last, this paper proposes two disadvantages, hoping to explore and study constantly in the future, and give full play to the role of tracking audit mode in beforehand preventing, in-process control and post supervision in the construction process of engineering projects.
查看全文：	预览  下载(下载需要进行登录)