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论文编号：	7405
作者编号：	2120132468
上传时间：	2015/6/9 15:10:19
中文题目：	基础设施建设项目全要素集成审计方法研究——以HQ污水处理厂建设项目审计为例
英文题目：	A Research on Elements Integration Audit Method for Infrastructure Construction: Using the Project of HQ Sewage Treatment Plant as a case study
指导老师：	戚安邦
中文关键字：	建设项目;全要素集成审计;偏差分析
英文关键字：	Construction project;Multi-element integrated audit;Difference discussion
中文摘要：	建设项目审计是从一般性的审计基础上发展起来的，是由特定机构、人员对特定的项目进展进行检查项目建设过程是否真实、合规和有效。项目多要素集成管理是近年来项目管理发展的一个方向，其理论和方法受到学者和一线工作人员的关注。本文是从建设项目审计与项目多要素集成管理两个视角出发，将多要素集成管理的观点和方法引入建设项目审计过程中，将建设项目审计存在的不足的现实因素结合新的方法进行有效审计，利用挣值分析技术的改进方法作为全要素集成审计的方法进行应用。 本文主要是对建设项目主要目标要素进行分析说明后，分别对建设项目范围要素审计独特性，建设项目时间要素审计独特性，建设项目成本要素审计独特性以及项目资源价格审计独特性进行具体分析，其次通过借助挣值分析技术的改进方法进行建设项目全要素审计，对范围要素、时间要素、成本要素以及质量要素的实际发生与计划之间的绝对差异和相对差异的具体计算方法进行论述。并对HQ污水处理厂进行案例分析。 本文的研究中的创新点主要是提出了建设项目全要素审计方法，通过对建设项目全要素的集成审计扩展审计方法，提高建设项目审计效率，提出对建设项目目标四要素的集成审计方法，通过挣值分析技术的改进方法，分别对建设项目目标四要素进行要素的偏差计算和分析。
英文摘要：	Construction project audit is developed from the general audit. The true; the compliance and the effective of the project construction will be checked by the Specific organization and person. In recent years, multi-factor integrated project management is being developed. Many scholars and front-line staff are attention to its theory and methods. This thesis is about the construction project audit，the ideas and methods of the multi-element perspective into the construction project audit process. The construction project audit need combining with new methods to do effective audit. That using Earned Value analysis techniques as a method to improve the audit is a good idea. Firstly, this thesis claims the main objective-elements of the construction project and analysis the unique of the scope-audit of the construction project, the unique of the time-audit of the construction project, the unique of the cost-audit of the construction project as well as the unique of the resource price-audit of the construction. Secondly, construction project audit will use the means of the improved method of Earned Value. Especially, the thesis will discuss the absolute difference and relative difference of the scope; the time; the cost and the quality between the actual construction and the planned construction. Then this thesis will study case of the HQ sewage treatment plant. The innovation of this thesis is to propose a construction project multi-element integrated audit method, through the method to develop the audit methods and improve the audit efficiency. It proposes the method to integrate the four target elements of the project and discuss the absolute difference and relative difference by the improved method of Earned Value.
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