全过程控制理论在基建审计中的应用  

Application of the Whole Process Control Theory in Capital Construction Audit

作　　者：王一举[1,2] 

机构地区：[1]兰州理工大学土木工程学院 [2]兰州工业高等专科学校,730050

出　　处：《中国科技信息》2009年第7期174-175,共2页China Science and Technology Information

摘　　要：基建工程审计是一项复杂的系统性工作,随着社会的发展,各行各业基建投资越来越大,在造价审核中经常遇到诸如因管理不善,组织不力,预算超概算,结算超预算等方面的问题,致使工程造价越来越高,国家资金大量流失。因此,加强工程造价各个环节的审计监督,显得越来越重要。本文拟结合实际工作经验,就全过程控制理论在基建审计中的应用做一简单的论述。Audit of capital construction projects is a complex and systematic job. With the development of society, investment in capital construction is increasing. encountered such as mismanagement, ineffective Organization and overrun cost in budget more than once in the cost audit, The project cost is getting higher and higher ,and state Substantial funds is in loss. Therefore, to enhance supervision and the audit of project cost in all aspects ）s more and more important, combined with practical experience, this paper deals with the whole process of control theory in the application of capital construction audit.

关 键 词：全过程 控制 基建审计 

分 类 号：F239.6[经济管理—会计学]