本文選題：工程項(xiàng)目　切入點(diǎn)：經(jīng)濟(jì)效益　出處：《重慶理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：建筑企業(yè)建設(shè)項(xiàng)目自身具有投資一次性、周期長以及投資金額大等特性,這些特性決定了對建設(shè)項(xiàng)目應(yīng)該實(shí)行全過程、全方位管理。在建筑工程項(xiàng)目的施工過程中,雖然已經(jīng)實(shí)行了全方位的管理,可是仍然存在著一些因素影響并阻礙著建筑企業(yè)的成長,例如設(shè)備的閑置、建筑資源的浪費(fèi)和人力的多余等,這些都會造成工程項(xiàng)目經(jīng)濟(jì)效益的損失。如果在工程項(xiàng)目的施工過程中,施工團(tuán)隊(duì)未能按要求完成任務(wù)、施工方案臨時(shí)變更以及項(xiàng)目質(zhì)量不符合規(guī)定等,這些不可控的因素最終都會影響到工程項(xiàng)目的經(jīng)濟(jì)效益。傳統(tǒng)的審計(jì)模式已經(jīng)不能滿足現(xiàn)代企業(yè)管理的客觀需求,由于傳統(tǒng)的審計(jì)是事后審計(jì),通過審計(jì)雖然能夠發(fā)現(xiàn)企業(yè)在經(jīng)營管理中存在的不足,及時(shí)處理這些不足,但是因此給企業(yè)造成的經(jīng)濟(jì)損失卻是難以挽回。所以我們要變換審計(jì)模式,由傳統(tǒng)意義上的事后審計(jì)轉(zhuǎn)換為事前、事中、事后審計(jì)并舉與全過程審計(jì),這是社會經(jīng)濟(jì)發(fā)展的要求。如何對建筑公司工程項(xiàng)目的效益進(jìn)行科學(xué)、全面以及準(zhǔn)確的評價(jià),如何讓現(xiàn)代效益審計(jì)更好的作用于工程項(xiàng)目,對建筑類工程項(xiàng)目開展效益審計(jì)是迫切需要解決的重要課題。本文從內(nèi)部審計(jì)的角度出發(fā),以效益審計(jì)的相關(guān)理論作為理論支撐,對A建筑企業(yè)工程項(xiàng)目M的重點(diǎn)內(nèi)容進(jìn)行經(jīng)濟(jì)效益審計(jì)研究。通過對該項(xiàng)目審計(jì)現(xiàn)狀進(jìn)行深入研究分析,發(fā)現(xiàn)影響項(xiàng)目效益的主要問題有以下幾個(gè)方面:對工程合同事前審查不充分;經(jīng)濟(jì)效益審計(jì)的指標(biāo)體系不健全;項(xiàng)目施工過程審計(jì)難以介入;項(xiàng)目部管理混亂導(dǎo)致審計(jì)困難。存在的這些問題對A建筑企業(yè)來說它既有普遍性又有針對性,所以針對這些問題給出相應(yīng)的改進(jìn)建議:加強(qiáng)合同管理;健全工程項(xiàng)目經(jīng)濟(jì)效益審計(jì)指標(biāo)評價(jià)體系;實(shí)施工程項(xiàng)目全程跟蹤審計(jì);企業(yè)應(yīng)加強(qiáng)對工程項(xiàng)目的過程管控與實(shí)施監(jiān)督。這對改進(jìn)M工程項(xiàng)目經(jīng)濟(jì)效益審計(jì)的質(zhì)量具有實(shí)際指導(dǎo)意義。本文主要使用理論與實(shí)際相結(jié)合的原則對具體案例進(jìn)行效益審計(jì)研究,從中找出降低經(jīng)濟(jì)效益審計(jì)質(zhì)量的主要因素,最后針對這些主要因素的提出改進(jìn)建議,這不僅可以幫助企業(yè)堵塞管理上的漏洞,完善內(nèi)部控制制度,從而提高企業(yè)的效益,還可以提高經(jīng)營決策的科學(xué)性,增強(qiáng)企業(yè)核心競爭力。
[Abstract]:The construction project of the construction enterprise itself has the characteristics of one-time investment, long period and large amount of investment. These characteristics determine that the construction project should be managed in all aspects. In the construction process of the construction project, Although comprehensive management has been implemented, there are still a number of factors affecting and impeding the growth of construction enterprises, such as idle equipment, waste of construction resources and redundant manpower, etc. All these will result in the loss of economic benefits of the project. If the construction team fails to complete the task as required during the construction of the project, the temporary change of the construction plan and the non-conformity of the quality of the project, etc. These uncontrollable factors will eventually affect the economic benefits of engineering projects. The traditional audit mode can no longer meet the objective needs of modern enterprise management. Although it is possible to find out the shortcomings of enterprises in operation and management by auditing, and to deal with these deficiencies in a timely manner, the economic losses caused to enterprises are irreparable. Therefore, we need to change the audit model. It is the requirement of the social and economic development to change the ex post audit from the traditional one to the one in advance. How to evaluate the benefit of the construction company project scientifically, comprehensively and accurately, is the requirement of the social and economic development. How to make the modern benefit audit function better in the engineering project, and how to carry out the benefit audit of the construction engineering project is an urgent problem to be solved. This paper, from the angle of internal audit, takes the relevant theory of the benefit audit as the theoretical support. The main contents of project M of A construction enterprise are studied on the basis of economic benefit audit. It is found that the main problems affecting the benefit of the project are as follows: inadequate prior examination of the project contract, imperfect index system of the economic benefit audit, difficulty in intervening in the audit of the construction process of the project; The confusion of project management leads to audit difficulties. These problems are both universal and targeted for A construction enterprises, so the corresponding suggestions for improvement are given: strengthening contract management; Perfect the evaluation system of economic benefit audit index of engineering project, carry out the whole track audit of engineering project; Enterprises should strengthen the process control and supervision of engineering projects, which has practical guiding significance for improving the quality of economic benefits audit of M engineering projects. This paper mainly uses the principle of combining theory with practice to give concrete cases. Conduct benefit audit studies, This paper finds out the main factors to reduce the quality of economic audit, and finally puts forward some suggestions for improvement of these main factors, which can not only help enterprises plug up the loopholes in management, perfect the internal control system, so as to improve the efficiency of enterprises. Can also improve the scientific nature of business decisions, enhance the core competitiveness of enterprises.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.92;F406.7

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