地质勘查项目经费审计难点与管理对策.PDFVIP

引用信息：原载于《中国国土资源经济》2017 年第9 期第63-65 页 地质勘查项目经费审计难点与管理对策 1 姚桂霞 ，陈 杨 （中国国土资源航空物探遥感中心，北京100083） 摘要：针对地质勘查活动工作场所的流动性、工作时间的弹性、地质工程的隐蔽性，本研 究梳理了地质勘查项目在工程施工费、野外工作津贴和劳务费使用管理方面存在的问题和审 计的难点，包括工程施工中土石方量难以计量、野外工作时间难以确认、劳务用工真实性难 以核实等。综合运用预算对比法、野外工作日志审查法、询问雇用人员等审计方法，能化解 地质勘查项目经费审计的难点。从审计工作的角度，提出了加强地质勘查项目经费管理的相 关建议：加强项目经费预算管理，加强地质勘查项目合同的统一管理和加强单位款项支付的 管理。 关键词：地质勘查；项目经费；审计方法 中图分类号：F407.1；F062.1 文献标识码：A 文章编号：1672-6995（2017）09-0000-00 Difficulties in Audit of Geological Prospecting Projects and Management Countermeasures YAO Guixia, CHEN Yang (China Aero Geophysical Survey and Remote Sensing Center for Land and Resources, Beijing 100083, China) Abstract: In view of the mobility of workplaces, the elasticity of working hours and the concealment of geological engineering in geological prospecting activities, this study sort out the problems and audit difficulties of geological prospecting projects in engineering construction fees, field work allowance and labor service fee management. For example, the soil and stone volume is difficult to measure, the working hours in field are difficult to confirm, and the authenticity of labor service is difficult to verify and so on. The audit methods like budget comparison, field work log review, asking the employee and others can be used comprehensively to resolve the audit difficulties of geological prospecting project funding. From the perspective of audit work, the paper puts forward some suggestions on how to strengthen the funding management of geological prospecting projects: strengthen the budget management, the unified contract management and the payment management. Key words: geologic