山区高速公路工程竣工决算建筑安装工程费滤网孔径审计方法研究-管理科学与工程专业论文.docxVIP

摘 摘 要 自二十世纪九十年代以来，高速公路蓬勃发展，促进了我国经济持续快速发 展。国家审计机关通过对高速公路竣工决算审计，能有效提高建设资金使用效益。 然而受诸多因素的制约，我国对高速公路竣工决算主要靠审计人员的经验和审计 技能进行量、价的审核，审计效率较低，因此如何提高审计效率，对审计方法的 研究变得尤为重要。 本文通过总结国内外高速公路工程竣工决算建安费投资审计方法的研究现状 以及工程竣工决算建安费投资审计的实际状况，提出了重点审计和过滤审计相结 合的审计方法。该方法首先针对山区的特点分析高速公路建安费组成、投资额大 小、建安费的影响因素、工程变更对高速公路工程竣工决算建安费的影响，总结 变更较多的地方，确立山区高速公路工程竣工决算建安费审计的重点。其次建立 过滤审计方法。通过统计分析近年重庆市各条已建高速公路各标段实际建设价与 合同价之间的比值系数，确定“滤网孔径大小，当所送审的项目的清单主项小 于“滤网孔径时，近似的认为该项符合统计规律，可不进行详细审查，相反当 所送审的项目的清单主项大于“滤网孔径时，近似的认为该项已经超出统计范 围，进行详细审查。 以重庆绕城高速公路南段作为分析对象，验证所提方法的合理性，例证表明 绝大多数所筛减部分并没有出现问题，所提重点设计与过滤审计相结合的方法确 实能有效的审减送审项目，提高审计效率。 关键词：工程管理； 工程审计：建筑安装工程费；重点审计；滤网孔径审计 Since Since the 1 990s，China expressway developed prosperously,which promoted rapid economic development．Official Audit Organization should audit the project cost of the expressway for increasing efficiency of construction fund utilization．At present auditors just depend on their experience and skill to audit the quantity and cost of the project,therefore an efficient method is required． This paper reviewed the research status at home and abroad and major research methods of completed project construction and installs action cost,and then proposed a combination of emphasis and filtration method．At first,this method analysis the engineering variation effect for completed project construction and installs action cost, summarized the emphasis poim which should be audit in details．At second,the filtration method Was presented．Based on the statistical analysis the contract price change of Chongqing expressways，the filter diameter was determined．By calculating, the filter diameter equal to 1．355，when the changing cost exceeded 1．335times of initial contract price，it should be audit in details；on the contrary,it Can be neglected， argued that it has minimal effect on audit result． With the wind city expressway south part in Chongqing as example，this paper verified the method’S effectiveness，the result showed that the present method Can reasonable filtered the minimal