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论文编号：	13252
作者编号：	2320190716
上传时间：	2022/6/9 12:23:16
中文题目：	H建筑公司工程项目经济效益审计研究 ——以A工程项目为例
英文题目：	Research on the Engineering Project Economic Benefit Audit of H Construction Company -A Case Study of A Engineering Project
指导老师：	张继勋
中文关键字：	工程项目；经济效益；审计
英文关键字：	Engineering projects; Economic Benefits; Audit
中文摘要：	建筑业是国民经济的支柱产业之一，近年来保持着蓬勃发展的态势。建筑企业工程项目往往有着周期长、耗资多、风险高等特点，虽早已根据这些特点对其实行了全方位管理的模式，但仍然存在着影响工程项目的经济效益甚至是建筑企业的发展和成长的诸多因素。传统意义上的事后审计模式已经不能完全适应现代企业管理的要求，需将其改变为事前、事中和事后审计并举的全过程审计，通过审计发现企业在运营管理上存在的问题，及时进行改正、完善。那么如何对建筑公司工程项目的经济效益做出准确、全面的评价，如何让经济效益审计更好地服务于工程项目从而挖掘出新的利润增长点，这些问题都亟待解决。 本文从内部审计的视角出发，采取理论与实践相结合的方式，对H建筑公司A工程项目经济效益审计进行全面研究。工程项目经济效益审计可以帮助H建筑公司识别出其在经营管理上存在的不足，促进其内控制度的进一步完善，同时可以通过此次审计找出对工程项目经济效益产生影响的因素，从而全面提升工程项目经济效益，增强企业核心竞争力。本文通过细致研究该审计的实施背景、流程、内容等，找出影响该审计质量和效果的诸多问题，其中主要有以下几个：审前调查不充分；未实现全过程跟踪式审计；审计评价指标体系不健全；审计人员胜任能力不足。针对这些问题给出相应的改进建议：完善工程项目经济效益审计前调查流程；建立全过程跟踪式的工程项目经济效益审计机制；健全工程项目经济效益审计评价指标体系；提高工程项目经济效益审计人员胜任能力。这对提升H建筑公司A工程项目经济效益审计的效果具有较强的指导意义，同时对建筑企业工程项目经济效益审计研究的不断完善具有积极意义，为建筑行业开展此类审计提供一定借鉴价值。
英文摘要：	The construction industry is one of the pillar industries of the national economy in China. It keeps blooming trend in recent years. Generally, the engineering project of construction enterprises has characteristics of long cycle, the large amount of investment and high risk. According to these characteristics, there has been a full range of management to engineering projects. However, there are still many factors that affect economic benefits of engineering projects, and even hinder the growth of construction enterprises. The traditional audit model cannot meet the objective needs of modern enterprise management totally. So we have to push the audit model change from the traditional post-event audit to the full-process audit. By the audit, the company's operational management problems can be discovered, and timely corrections and improvements can be made. How to give a comprehensive and accurate evaluation to the benefit of the engineering project? How to make economic benefit audit play a better role in engineering projects for finding out new profit growth points? These important issues are urgent to be solved. This paper, from the perspective of internal audit, by combining theory with practice, makes a comprehensive study on the economic benefit audit of the H Construction Enterprise A Engineering Project. The engineering project economic benefit audit can help H Construction Enterprise identify its shortcomings in its operation and management, and promote the further improvement of its internal control system. At the same time, by this audit, it is possible to find out the factors that have an impact on the economic benefits of the engineering project. By improving these factors, H Construction Enterprise can comprehensively improve the economic benefits of engineering projects and enhance the core competitiveness. Through the in-depth study and analysis of the background, process, and content of the audit, it is found that the main problems affecting the quality and effectiveness of the audit are as follows: Do an insufficient research before the audit; Lack of follow-up audits throughout the entire process; Incomplete audit evaluation indicators; Insufficient competence of auditors. Corresponding improvement suggestions are given to these problems: Do a sufficient research before the engineering project economic benefit audit; A follow-up audit of the engineering project’s whole process should be established; Improve the engineering project economic benefit audit evaluation indicator system; improve the competency of auditors. This has practical guiding significance for improving the quality and effect of the economic benefit audit of A Engineering Project. At the same time, it is of positive significance to continuously improve the research on the economic benefit audit of construction enterprise engineering projects, and provide certain reference value for the construction industry to conduct such audits.
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