澜沧县中心敬老院工程项目竣工结算审计问题研究-工程管理.docVIP

PAGE 19 摘　要 工程项目竣工结算审计作为全过程审计中的最后一个环节，有着非常重要的作用。随着我国建设项目工程规模的日益扩大, 加强对工程项目竣工结算审计,一方面可以减少不必要的建筑成本，无论是对施工企业还是对国家而言都具有重要的现实意义。另一方面可以促进建筑市场体制的稳定发展,从而更好的优化资源配置，以便能够更好地管理建设项目。所以，针对工程项目竣工结算阶段开展审计活动，往往极为关键。然而，在具体审计活动中依然面临诸多问题，影响了审计结果的准确性，审计的实际作用难以充分发挥。论文总结、学习了近年来开展的研究状况、并简要阐述了研究背景。同时通过分析审计工程项目竣工结算的实际作用、含义等，最终认识到在所有审计工作中，竣工结算审计的地位极为关键。再结合具体案例对此进行说明，并以问题作为实际导向，以审计、监理、建设以及施工单位四大参与项目主体作为切入点，对引起问题的原因进行分析，最后，根据原因，提出相应的解决措施。 关键词　竣工结算、结算审计、问题、解决措施 Abstract As?an?important?part?of?the?final?accounts?of?construction?units,?the?audit?of?project?completion?settlement?plays?a?very?important?role.?With?the?increasing?scale?of?construction?projects?in?China,?strengthening?the?audit?of?project?completion?settlement?can?reduce?the?unnecessary?construction?costs?on?the?one?hand,?both?for?the?construction?enterprises?and?for?the?country?have?important?practical?significance.?On?the?other?hand,?it?can?promote?the?stable?development?of?the?construction?market?system,?so?as?to?optimize?the?allocation?of?resources?and?improve?the?management?level?of?construction?projects.?Therefore,?it?is?very?important?to?do?a?good?job?in?the?audit?of?the?completion?and?settlement?phase?of?the?project.?However,?in?the?actual?audit?work,?there?are?still?many?problems,?resulting?in?the?phenomenon?of?inaccurate?audit?results,?thus?can?not?really?play?the?role?of?audit.?This?paper?gives?a?brief?introduction?to?the?study?of?related?aspects?in?recent?years.?This?paper?analyzes?the?meaning,?content?and?function?of?the?audit?of?the?settlement?of?the?project?completion,?and?thinks?that?the?audit?of?the?settlement?of?the?completion?of?the?project?is?in?a?very?important?position?in?the?whole?process?of?the?audit.?To?illustrate?with?relevant?cases,?Further,?problem-oriented,?This?paper?enumerates?and?expounds?the?main?problems?of?the?project?completion?settlement?from?the?aspects?of?the?common?problems?found?in?the?project?completion?settlement?audit,?the?common?problems?existing?in?the?project?completion?settlement?aud