本文關(guān)鍵詞：政府投資建設(shè)項(xiàng)目跟蹤審計(jì)質(zhì)量評(píng)價(jià)和提升研究　出處：《云南大學(xué)》2016年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：近年來(lái),隨著我國(guó)經(jīng)濟(jì)實(shí)力不斷增強(qiáng),綜合競(jìng)爭(zhēng)實(shí)力提高,國(guó)家基礎(chǔ)設(shè)施建設(shè)項(xiàng)目逐漸增多,投入資金也越來(lái)越大。如南水北調(diào)工程合計(jì)投資額達(dá)6000多億人民幣,四川廬山地震災(zāi)后重建項(xiàng)目規(guī)劃投資860多億人民幣,這些關(guān)系民生重大工程的建設(shè),彰顯了我國(guó)國(guó)力的提升。但如果這些惠民工程達(dá)不到預(yù)期投資成效,勢(shì)必會(huì)造成國(guó)家財(cái)政資源的浪費(fèi),造成國(guó)家聲譽(yù)損失。為了切實(shí)降低國(guó)家政府工程投資項(xiàng)目的運(yùn)營(yíng)風(fēng)險(xiǎn)和提升工程的投資效率,避免重大建設(shè)項(xiàng)目勞民傷財(cái)、出現(xiàn)“豆腐渣”工程,審計(jì)部分積極思考,不斷調(diào)整審計(jì)思路,創(chuàng)新審計(jì)工作方法。以往政府投資建設(shè)項(xiàng)目審計(jì)偏重于工程項(xiàng)目建成后的合規(guī)性審計(jì),工程造價(jià)核定,盡管取得一定的成效,但不能使審計(jì)的價(jià)值真正得到體現(xiàn),事前與事中工程項(xiàng)目風(fēng)險(xiǎn)難以有效防范’。鑒于此,審計(jì)署指出,對(duì)于涉及國(guó)計(jì)民生的重大型工程類(lèi)投資項(xiàng)目,必須執(zhí)行工程項(xiàng)目全過(guò)程的跟蹤審計(jì)。審計(jì)質(zhì)量是審計(jì)工作的生命線(xiàn)。近年國(guó)家把審計(jì)地位不斷提高,政府投資建設(shè)項(xiàng)目跟蹤審計(jì)工作也取得一定的發(fā)展,但同時(shí)也存在一些問(wèn)題。特別是在基層審計(jì)機(jī)關(guān),對(duì)建設(shè)項(xiàng)目跟蹤審計(jì)質(zhì)量控制和研究還存在著很多需要解決的問(wèn)題,審計(jì)制度也需要不斷的完善。因此,對(duì)基層審計(jì)機(jī)關(guān)的建設(shè)項(xiàng)目跟蹤審計(jì)質(zhì)量評(píng)價(jià)研究及質(zhì)量提高的需求十分迫切。在實(shí)施跟蹤審計(jì)時(shí),充分運(yùn)用質(zhì)量控制審計(jì)理念,通過(guò)對(duì)建設(shè)項(xiàng)目跟蹤審計(jì)質(zhì)量評(píng)價(jià),來(lái)明確跟蹤審計(jì)的質(zhì)量控制重點(diǎn)和薄弱環(huán)節(jié),有針對(duì)性的對(duì)建設(shè)項(xiàng)目重要階段進(jìn)行質(zhì)量控制,最大化程度提升審計(jì)質(zhì)量。
[Abstract]:In recent years, with the increasing strength of our economic strength and the improvement of the comprehensive competitive strength, the national infrastructure construction projects are increasing, and the investment funds are becoming more and more large. For example, the total investment of the south to North Water Diversion Project is RMB about 600000000000 yuan, and the post earthquake reconstruction project plan of Sichuan Mount Lu has invested about 86000000000 yuan. These relations related to the construction of the major projects of the people's livelihood indicate the improvement of our national strength. However, if these projects do not reach the expected investment effect, it is bound to cause the waste of national financial resources and cause the loss of national reputation. In order to effectively reduce the investment efficiency of the government investment project operation risk and enhance the project, to avoid major construction projects and harass the people and waste money "tofu" project, the audit part of positive thinking, constantly adjust the audit ideas, innovative methods of work of audit. In the past, the audit of government invested construction projects was more focused on the compliance audit after the completion of the project. The project cost approval has achieved certain results, but it can not really reflect the value of audit, and it is difficult to effectively prevent project risk in advance and in the project. In view of this, the audit office has pointed out that for major projects involving the national economy and the people's livelihood, the audit of the whole process of the project must be carried out. Audit quality is the lifeline of audit work. In recent years, the state has improved the audit status, and the government investment construction project tracking audit has also made a certain development, but at the same time there are some problems. Especially in grass-roots audit institutions, there are still many problems to be solved in quality control and research of follow-up audit of construction projects, and audit system also needs continuous improvement. Therefore, it is very urgent to study the quality evaluation and improve the quality evaluation of the construction project tracking audit of the grass-roots audit institutions. In the implementation of tracking audit, make full use of audit quality control concept, by tracking the audit quality evaluation of construction projects, to clear the importance of quality control and the weak link of tracking audit, aiming at the important stage of the project on the construction of quality control, to maximize the promotion of audit quality.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類(lèi)號(hào)】：F239.63
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本文編號(hào)：1337866