本文選題：政府投資項目 + 全過程跟蹤審計　； 參考：《重慶大學》2005年博士論文

【摘要】： 由于建設項目資金流動主要集中于工程施工直至竣工結算整個過程中,加上其他一些客觀因素,在很長一段時間內,注重于施工過程及竣工結算過程審計的思想一直主導著政府投資項目審計工作。已完成的政府投資項目績效審計結果顯示,政府投資項目投資效率低下的問題十分嚴重,令人擔憂。這與忽視工程項目施工前各階段重點的審計不無干系。要求對政府投資項目施工前各階段跟蹤審計的呼聲越來越高,并逐漸得以重視。政府為了應對這種局面,頒布了相關的審計條例,要求對重點投資項目進行全過程跟蹤審計,這為政府投資項目審計指明了方向。但由于理論的欠缺、經驗的不足和其他一些客觀存在的問題,如政府投資項目擴大和基建審計人員不足的矛盾,審計技術手段落后等問題,致使政府投資項目全過程跟蹤審計遲遲得不到實質性的開展,即使實行了,也是走走形式,履行程序罷了,起不到真正的審計監(jiān)督作用,反而增加了審計人員的風險。因此,施工前各階段重點審計能否得以順利實施仍是審計工作中首先必須解決的重要課題。針對這種情況,文中收集了大量的政府投資項目審計案例數據,通過對審計案例數據統(tǒng)計分析,得出了目前我國政府投資項目投資績效普遍不佳的結論,論證了政府投資項目施工前各階段重點審計的必要性;文中采用數理統(tǒng)計方法、FTA方法、尋租理論、微觀經濟理論和神經網絡集成智能算法等理論和方法系統(tǒng)地對影響政府投資項目投資績效的事前關鍵階段—決策階段、設計階段和招標階段的全過程跟蹤審計重點進行了研究。 文中收集了深圳市某區(qū)1000多個政府投資項目審計案例數據,對政府投資項目的總體績效進行了分析,得出了政府投資項目投資績效普遍不佳的結論。通過施工全過程跟蹤審計,對施工過程中簽證費用的構成進行分析,論證了政府投資項目造價高于社會平均市場價的主要原因不是施工過程中控制不嚴,而是前期工作失誤造成的資金失控。對政府投資項目前期各階段審計結果的統(tǒng)計分析表明,不按建設程序辦事等違規(guī)現(xiàn)象在前期各階段中普遍存在,從而進一步論證了政府投資項目前期決策階段、設計階段和招標階段跟蹤審計的必要性,論證了應從這幾個階段中的重點進行審計,達到提高投資績效的目的。 文中論述了在政府投資項目施工前各階段重點審計中應用專家系統(tǒng)——神經網絡集成智能算法審計的可行性和必要性。論述了神經網絡智能算法獨有的高度
[Abstract]:Because the capital flow of construction projects is mainly concentrated in the whole process of project construction up to completion and settlement, plus some other objective factors, in a very long period of time, The idea of paying attention to the audit of construction process and completion settlement process has been dominating the audit work of government investment project. The results of the completed performance audit of government investment projects show that the inefficiency of government investment projects is very serious and worrying. This is related to the neglect of the key stages of the project before construction. The demand for government-invested projects to follow up each stage before construction is more and more high, and gradually paid attention to. In order to deal with this situation, the government issued the relevant audit regulations, which required the whole process of tracking audit of key investment projects, which pointed out the direction for the audit of government investment projects. However, due to the lack of theory, the lack of experience and some other objective problems, such as the contradiction between the expansion of government investment projects and the shortage of auditors in capital construction, and the backwardness of auditing techniques, As a result, the whole process of government investment projects tracking audit has not been carried out substantially, even if it has been implemented, it is also a form of walking, performing procedures, can not play the role of real audit supervision, but increased the risk of auditors. Therefore, whether the key audit can be carried out smoothly in each stage before construction is still an important issue that must be solved first in the audit work. In view of this situation, this paper collects a large number of audit case data of government investment projects, through the statistical analysis of audit case data, draws the conclusion that the investment performance of government investment projects in our country is generally poor at present. This paper demonstrates the necessity of key audit in every stage before the construction of government investment projects, and adopts mathematical statistics method and FTA method, rent-seeking theory, etc. The theories and methods such as microeconomic theory and neural network integrated intelligent algorithm systematically affect the investment performance of government investment projects in the key stage in advance-decision-making stage. In this paper, the audit data of more than 1000 government investment projects in a certain district of Shenzhen are collected, and the overall performance of government investment projects is analyzed. This paper draws the conclusion that the investment performance of government investment projects is generally poor. By tracking and auditing the whole process of construction, this paper analyzes the composition of visa cost in construction process, and proves that the main reason why the cost of government investment project is higher than the average market price of society is not the lax control during the construction process. It is the failure of the previous work caused by the funds out of control. The statistical analysis of the audit results of the earlier stages of the government investment projects shows that irregularities such as failure to act according to the construction procedures are common in the earlier stages, thus further demonstrating the early decision-making stage of the government investment projects. The necessity of following up the audit in the design stage and the bidding stage is demonstrated, and it is demonstrated that the audit should be carried out from the key points in these stages. This paper discusses the feasibility and necessity of applying expert system-neural network integrated intelligent algorithm audit in key audit of government investment projects before construction. The unique height of neural network intelligent algorithm is discussed.
【學位授予單位】：重慶大學
【學位級別】：博士
【學位授予年份】：2005
【分類號】：F239.6

【引證文獻】

相關期刊論文 前1條

1 周原;;建設工程跟蹤審計模式研究[J];武漢理工大學學報(信息與管理工程版);2008年03期

相關博士學位論文 前1條

1 王德元;我國公共投資項目政府審計研究[D];武漢理工大學;2010年

相關碩士學位論文 前7條

1 耿德全;公共事業(yè)建設項目審計風險研究[D];江西理工大學;2011年

2 趙云寶;地方政府投資工程管理研究[D];鄭州大學;2011年

3 鄭艷;山區(qū)高速公路工程竣工決算建筑安裝工程費濾網孔徑審計方法研究[D];重慶交通大學;2011年

4 郭曉永;政府建設項目跟蹤審計OA系統(tǒng)設計與實現(xiàn)[D];山東大學;2010年

5 康云雷;公共工程績效審計評價指標體系研究[D];山西財經大學;2010年

6 侯春梅;工程量清單編制質量導致結算糾紛的預控研究[D];天津理工大學;2012年

7 吳嘉慧;大型工程“兩院制”設計審計機制研究[D];南京大學;2012年

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本文編號：2003959