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论文编号：	11101
作者编号：	2320170793
上传时间：	2019/12/6 17:50:58
中文题目：	电力工程项目竣工财务决算审计问题研究
英文题目：	Study on The Completion of Financial
指导老师：	周晓苏 孟祥军
中文关键字：	电力工程项目；竣工财务决算审计；审计问题
英文关键字：	Electric power engineering projects；Completion of financial accounts
中文摘要：	“电”作为一种清洁可再生能源，在国家经济发展中占据着重要的位置。为了更好地满足人们生产生活的需要，我国的电力工程项目不断增多。电力工程项目建设在取得巨大成就的同时也出现了许多问题。为规范电力工程项目建设，合理使用资金，实现经济效益的最大化，对电力工程项目进行竣工财务决算审计就非常必要。电力工程项目完工之后，建设单位会组织竣工验收，并整理竣工财务决算的相关资料。竣工财务决算审计，就是审计人员在取得这些资料之后，依据相关法律法规，鉴证、检查并评价其真实性、合法性，以此计算工程项目的投资总额，进而反映工程项目的财务情况，体现工程项目建设成果。本文主要通过案例分析的方法，以 Y 会计师事务所对 B 电力公司工程项目竣工财务决算的审计为例进行探讨。笔者首先介绍选题的研究背景、意义，文献综述，研究方法、内容、思路及创新，然后分析电力工程项目竣工财务决算审计的相关概念，紧接着介绍的是审计理论，本文主要以工程项目全生命周期理论、风险导向审计理论为基础。在案例部分，笔者以 Y 会计师事务所对 B 电力公司工程项目竣工财务决算的审计为例，介绍 Y 会计师事务所实施的审计流程、审计程序以及审计结果，分析其在审计过程中存在的问题。在审计程序设计方面，存在审计设计无针对性以及不全面的问题。审计程序执行方面存在执行缺乏深度以及审计人员胜任能力不足的问题。通过分析，笔者发现会计师事务所在电力工程项目竣工财务决算审计中存在问题的成因主要有：事后审计有缺陷；审计范围广且难度大；未准确识别审计风险；未合理配置审计资源。并结合工程项目全生命周期理论和风险导向审计理论，提出一系列相应的防控措施，包括：进一步推行阶段性跟踪审计；实施风险导向审计；优化审计方法；合理配置审计资源等。
英文摘要：	As a kind of clean and renewable energy, electricity plays an important role in the national economic development. In order to better meet the needs of people's production and life, China's electric power engineering construction projects continue to increase. The construction of electric power engineering project has made great achievements, but also has many problems. In order to standardize the construction of electric power engineering projects, use funds reasonably and maximize economic benefits, it is necessary to audit the final accounts of the completion of electric power engineering projects. Completion of financial accounts audit is important in project audit. After the power project completed, the construction unit will organize completion inspection, prepare the relevant materials. Completion of financial accounts audit, is the audit personnel in the acquisition of these materials, according to the relevant laws and regulations, authentication, inspection and evaluation of its authenticity, legality, to calculate the total investment of the project, and then reflect the financial situation of the project, reflect the project construction results. This paper mainly uses the method of case analysis to discuss the completion of financial accounts audit of B electric power company by Y accounting firm. The author first introduces the research background, significance of topics, literature review, research methods, contents, technical route and innovation, and then analysis the electric power engineering project completion of financial accounts audit of related concepts, then introduces the auditing theory, this paper mainly based on the whole life cycle theory of the project and the risk-oriented audit theory. In the case part, the author takes the audit of the completion of financial accounts audit of the engineering project of B electric power company by Y accounting firm as an example, introduces the audit process, audit procedures and audit results implemented by Y accounting firm, and analyzes the problems existing in the audit process. In the aspect of audit program design, there are some problems that audit design is not targeted or comprehensive. There are some problems in the execution of audit procedures, suchas lack of depth of execution and insufficient competence of auditors. Based on the audit results, causes of audit problems include: Limited audit after completion；The scope of audit is wide and difficult ；Inaccurate audit risk identification; Unreasonable allocation of audit resources. In the light of these problems, some measures need to be taken. Further implementation of phased follow-up audit is required; Conduct a risk - oriented audit; Optimize audit methods to identify risks accurately; Reasonable allocation of audit resources, improve the comprehensive quality of auditors and a series of corresponding prevention and control measures.
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