本文關(guān)鍵詞： 管理審計(jì) 施工項(xiàng)目 管理模式 管理效益　出處：《長沙理工大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：管理審計(jì)是一種基于受托管理責(zé)任關(guān)系的獨(dú)立、客觀的證實(shí)行為。它是隨著企業(yè)內(nèi)部審計(jì)的發(fā)展逐步形成的。施工項(xiàng)目管理審計(jì)則是由施工企業(yè)的管理審計(jì)組織對(duì)具有受托管理責(zé)任的項(xiàng)目經(jīng)理部在施工過程中的制度執(zhí)行、業(yè)務(wù)鏈銜接、現(xiàn)場(chǎng)管理狀況、現(xiàn)有及潛在風(fēng)險(xiǎn)進(jìn)行審查,以發(fā)現(xiàn)項(xiàng)目管理控制的漏洞和薄弱環(huán)節(jié),達(dá)到改進(jìn)管理、增加效益的目的。 面對(duì)如今錯(cuò)綜復(fù)雜的經(jīng)濟(jì)形勢(shì)、逐步放緩的行業(yè)投資環(huán)境,原本屬于粗放型管理的施工企業(yè)更加需要通過管理審計(jì)這一手段來強(qiáng)化管控力度,提高管理效益,以有效應(yīng)對(duì)全球性的金融危機(jī)。 本文以路橋建設(shè)華東公司施工項(xiàng)目管理審計(jì)為研究對(duì)象,對(duì)該公司施工項(xiàng)目管理審計(jì)的現(xiàn)狀和存在的問題進(jìn)行了客觀分析,以利益相關(guān)者理論、績(jī)效審計(jì)理論、委托代理理論、審計(jì)本質(zhì)理論為指導(dǎo),提出優(yōu)化路橋建設(shè)華東公司施工項(xiàng)目管理審計(jì)的實(shí)施方案,以解決目前管理審計(jì)運(yùn)行中存在的問題,促進(jìn)管理審計(jì)在施工項(xiàng)目的有效實(shí)施。本文首先提出路橋建設(shè)華東公司施工項(xiàng)目的管理審計(jì)應(yīng)當(dāng)打破傳統(tǒng)的內(nèi)部審計(jì)組織模式,從改善施工項(xiàng)目管理和提高管理效率視角進(jìn)行內(nèi)部審計(jì)工作,吸收專業(yè)的經(jīng)營管理與技術(shù)管理人才,構(gòu)建具有路橋建設(shè)華東公司特色的施工項(xiàng)目管理審計(jì)——即“大審計(jì)”、“項(xiàng)目化”組織模式；樹立參與式審計(jì)理念,以改善審計(jì)組織與施工項(xiàng)目的關(guān)系,通過規(guī)范內(nèi)部控制制度的建設(shè),建立符合參與式管理審計(jì)的工作機(jī)制；企業(yè)還需提高風(fēng)險(xiǎn)管理意識(shí),建立風(fēng)險(xiǎn)數(shù)據(jù)模型以優(yōu)化管理審計(jì)方法；完善管理審計(jì)內(nèi)容,充分利用審計(jì)資源把握好各個(gè)審計(jì)階段的關(guān)鍵點(diǎn),以提高管理審計(jì)效率和效果；改進(jìn)管理審計(jì)評(píng)價(jià)標(biāo)準(zhǔn),一方面應(yīng)拓寬評(píng)價(jià)標(biāo)準(zhǔn),將重要風(fēng)險(xiǎn)事項(xiàng)納入管理審計(jì)評(píng)價(jià)標(biāo)準(zhǔn)體系,以滿足企業(yè)管理需求；另一方面應(yīng)保持管理審計(jì)評(píng)價(jià)標(biāo)準(zhǔn)的靈活性,以更好地適應(yīng)企業(yè)不斷變化的經(jīng)營環(huán)境；提高管理審計(jì)人員綜合素質(zhì),完善管理審計(jì)實(shí)務(wù)工作,以滿足華東公司管理當(dāng)局的需求,達(dá)到提升公司管理效益的目的。
[Abstract]:Management audit is a kind of accountability based on independent, objective confirmation behavior. It is with the development of internal audit in enterprises gradually formed. The construction project management audit is carried out by the management of the construction enterprise management accountability audit organization of the project manager in the construction process of the system, the business chain convergence. Site management, review of existing and potential risks, in order to find the control of project management loopholes and weak links, improve management, increase efficiency.
Facing the complex economic situation now, and gradually slowing down the investment environment of the industry, the construction enterprises originally belonged to extensive management need to strengthen management and control efforts and improve management efficiency through effective management audit to effectively cope with the global financial crisis.
This paper takes Luqiao construction audit of construction project management of East China company as the research object, makes an objective analysis of the status quo of the audit of construction project management of the company and the existing problems on the stakeholder theory, performance audit theory, the principal-agent theory, the essence of auditing theory as the guide, put forward the construction scheme optimization of Luqiao audit of construction project management in East China the company, in order to solve the existing problems in the operation of management audit, management audit in promoting the effective implementation of the construction project. This paper proposes the construction of Luqiao Huadong company construction project management audit of internal audit should break the traditional organization model, from improving the construction project management and improve the efficiency of management from the perspective of internal audit work, absorbing management professional and technical management personnel, build a Luqiao construction company in East China characteristics of the construction project management audit - i.e. "Audit", "project" organization; establish participatory auditing concept, to improve the relationship of audit organization and construction project construction, through the specification of the internal control system, establish a working mechanism of participatory management audit; enterprises also need to increase the awareness of risk management, establish the data model to optimize the risk management audit methods; perfect the management audit content, make full use of audit resources, grasp the key points of the various stages of the audit, to improve management efficiency and effectiveness of the audit; improve the management audit evaluation standard, on the one hand, we should broaden the evaluation criteria, the important risk issues into the system of audit evaluation standard management, to meet the needs of the enterprise management; on the other hand should maintain management audit evaluation the standard of flexibility, in order to better adapt to the changing business environment of enterprises; improve the comprehensive quality management audit personnel, improve the management audit In order to meet the needs of the management authority of the East China company, the purpose of improving the management efficiency of the company is achieved.

【學(xué)位授予單位】：長沙理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F426.92;F239.4

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