【摘要】：按照教育部《關(guān)于加強(qiáng)和規(guī)范建設(shè)工程項(xiàng)目全過程審計(jì)的意見》文件精神,要求各高校逐步加大對(duì)基建項(xiàng)目的投資估算、勘察設(shè)計(jì)概算、施工預(yù)算、竣工結(jié)算、財(cái)務(wù)決算等環(huán)節(jié)的審計(jì)力度。高校內(nèi)審部門在基建項(xiàng)目、修繕項(xiàng)目審計(jì)過程中,運(yùn)用跟蹤審計(jì)模式,形成全過程、全方位、經(jīng)常性的監(jiān)督制約機(jī)制,對(duì)規(guī)范建設(shè)投資管理,節(jié)約資金,防微杜漸,廉政建設(shè)等都有著積極意義。 本文通過深入分析河南職業(yè)技術(shù)學(xué)院新校區(qū)建設(shè)項(xiàng)目各個(gè)階段跟蹤審計(jì)的主要內(nèi)容,強(qiáng)調(diào)傳統(tǒng)的“事后審計(jì)”無法實(shí)現(xiàn)建設(shè)項(xiàng)目審計(jì)的最終目標(biāo)——防弊、興利和增值。以此為依據(jù),強(qiáng)調(diào)建設(shè)項(xiàng)目審計(jì)應(yīng)當(dāng)關(guān)口前移,防范于未然,監(jiān)控建設(shè)項(xiàng)目的運(yùn)行全過程,充分發(fā)揮“免疫系統(tǒng)”的預(yù)防功能、揭露功能和抵御功能,進(jìn)而降低工程建設(shè)成本,提高投資效益,完善基建工程管理。結(jié)合自身多年來參與建設(shè)項(xiàng)目跟蹤審計(jì)的實(shí)踐經(jīng)驗(yàn),本文理論聯(lián)系實(shí)際,對(duì)建設(shè)項(xiàng)目跟蹤審計(jì)進(jìn)行了深入透徹的實(shí)證研究,目的是探索建設(shè)項(xiàng)目跟蹤審計(jì)的內(nèi)容、方法和程序,以及實(shí)施建設(shè)項(xiàng)目跟蹤審計(jì)如何為高�？沙掷m(xù)發(fā)展服務(wù)、如何有效的實(shí)現(xiàn)內(nèi)部審計(jì)工作職能,推進(jìn)內(nèi)部審計(jì)的轉(zhuǎn)型與發(fā)展。 本文在對(duì)學(xué)院新校區(qū)建設(shè)項(xiàng)目實(shí)施跟蹤審計(jì)的實(shí)踐研究中,以項(xiàng)目的整個(gè)進(jìn)展過程為主線,以重要控制環(huán)節(jié)為載體,分析風(fēng)險(xiǎn)控制方位點(diǎn)的設(shè)立,運(yùn)用理論聯(lián)系實(shí)際進(jìn)行研究探索。文章闡述了對(duì)該項(xiàng)目實(shí)施的審計(jì)程序,包括跟蹤審計(jì)的作業(yè)總流程與分項(xiàng)流程。針對(duì)該項(xiàng)目跟蹤審計(jì)中所發(fā)現(xiàn)的問題,本文提出了相應(yīng)對(duì)策,并提出了規(guī)范跟蹤審計(jì)的普遍性對(duì)策,可以加快促進(jìn)跟蹤審計(jì)模式步入程序科學(xué)合理、制度完善健全的發(fā)展軌道。
[Abstract]:In accordance with the spirit of the Ministry of Education's "opinions on strengthening and standardizing the whole process Audit of Construction projects", all colleges and universities are required to gradually increase investment estimates, survey and design estimates, construction budgets, and completion and settlement of capital construction projects. Financial accounts and other links of the audit. In the process of auditing capital construction projects and repair projects, the internal audit departments of colleges and universities use the following audit mode to form a whole process, omnidirectional, regular supervision and restriction mechanism to standardize construction investment management, save money, and prevent the gradual development of investment. Clean government construction and so on all have the positive significance. Based on the in-depth analysis of the main contents of the tracking audit of the construction project in the new campus of Henan Vocational and Technical College, this paper emphasizes that the traditional "post audit" cannot achieve the ultimate goal of the construction project audit-prevention, benefit and appreciation. On this basis, it is emphasized that the audit of construction projects should move forward, guard against it, monitor the whole process of the operation of the construction projects, give full play to the preventive functions of the "immune system", expose the functions and resist the functions, and then reduce the construction costs of the projects. We will improve the efficiency of investment and improve the management of capital construction projects. Based on the practical experience of participating in the construction project tracking audit for many years, this paper makes a thorough and empirical study on the construction project tracking audit, which aims at exploring the contents, methods and procedures of the construction project tracking audit. And how to implement the construction project tracking audit for the sustainable development of colleges and universities, how to effectively achieve the function of internal audit, and promote the transformation and development of internal audit. In this paper, in the practice research of implementing the track audit of the new campus construction project, taking the whole progress process of the project as the main line, taking the important control link as the carrier, the paper analyzes the establishment of the risk control azimuth point. Use theory to combine with practice to carry on research and exploration. This paper expounds the audit procedure of the project, including the total process and the sub-flow of the tracking audit. In view of the problems found in the tracking audit of the project, this paper puts forward the corresponding countermeasures, and puts forward the general countermeasures of standardizing the tracking audit, which can accelerate the track audit mode to step into the development track of scientific and reasonable procedure and perfect system.
【學(xué)位授予單位】：南京理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F239.63

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