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论文编号：	5341
作者编号：	2120112920
上传时间：	2013/6/6 16:47:01
中文题目：	政府投资建设项目的工程造价审计研究
英文题目：	Auditing Research of Cost in Government Investment Construction Project
指导老师：	严建援
中文关键字：	政府投资，建设项目，工程造价，审计
英文关键字：	government investment, construction project, project cost, audit
中文摘要：	随着我国经济的快速发展，各级政府每年投入到基本建设项目的资金越来越多，投资规模也越来越大。这些项目对于推动国内经济的发展起着至关重要的作用。与此同时，如何有效利用项目资金，使项目能以最优的投资规模取得最大的效益，已经成为理论界和政府部门关注和研究的核心问题。工程造价审计作为资金使用的有效监督手段，在其中发挥着不可忽视的作用。政府投资建设项目的工程造价审计是指审计机关依照法律、法规，用分析、计算等方法对影响工程造价的活动进行监督与评价。为了适应新时期审计工作的要求，审计机关对政府投资建设项目开展全过程跟踪审计已是大势所趋，但与之相对应的审计理论体系还并不完备，缺乏系统性且操作性强的指南。本文在大量阅读国内外相关文献的基础上，结合作者的审计实践工作和工程造价基本理论，以政府投资建设项目的实施过程为主线，就我国政府投资建设项目的施工前期阶段、施工阶段、竣工结算和决算阶段分别展开讨论，对各阶段工程造价审计的要点进行了归纳，对常见的问题进行了列举和分析，对政府投资建设项目工程造价的控制提出了建议，为跟踪审计工作提供一定依据和参考，从而促进该领域的研究和思考的深化，以实现审计实践和审计理论的有效衔接。同时，作者还将结合具体的审计案例对相应理论给予论证，以达到完善深化审计理论，规范跟踪审计行为，指导审计实践的目的。
英文摘要：	With the rapid development of China’s economy, the governments at all levels invest more and more money into basic construction projects every year, the investment scale is becoming more and more large. These projects in promoting the development of domestic economy play vital roles. At the same time, how to effectively use the project funds to obtain the biggest benefit by the optimum investment scale has become the core issue which were concerned and explored by the theoretical society and government. Project cost audit, as an effective means of funds supervision, could not be ignored. The audit of cost in government investment construction project refers to the supervising and evaluating the activities that affected the project cost from the audit institutions, in accordance with laws and regulations, by analysis and calculation methods. In order to adapt the requirement of audit work in the new period, carrying out the follow-up audit in the government investment construction projects is the trend of the times, but the corresponding audit theory system is not complete, lack of systematic and operational guidance. On the basis of reading domestic and foreign literature, in combination with the author’s audit working and the theory of project cost, with the government investment construction project process as the main line, this paper will discuss preparation stage, construction stage, completion settlement and final stage separately, inductive the cost audit points, list the common problems and analyze them, put forward some suggestions on the project cost control, provide certain basis and reference for the follow-up audit and promote the deepening of research and thinking in the field, to achieve the connection between the theory and the practice. In order to deep the auditing theory, standard follow-up audit behavior, guide the audit practice, the author will give corresponding theoretical argument with a specific audit case.
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